Chapter 99
Services – Exemption from GST
GST
Supply of services associated with transit cargo to Nepal and Bhutan (landlocked countries).
Clarification
* Clarification regarding applicability of GST on transportation of empty containers returning from Nepal and Bhutan after delivery of transit cargo, to India. [ See para 6 of Circular no. 177/09/2022-TRU dated 3-8-2022 ]
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Notes:
Inserted by Notification no. 31/2017 – Integrated Tax (Rate) dated
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