Seeks to rescind Sl. No. 10D of Notification No. 09/2017-Integrated Tax (Rate) dated 28.06.2017 in relation to exemption of IGST on supply of services having place of supply in Nepal or Bhutan, against payment in Indian Rupees

GST – 02/2019 – Dated:- 4-2-2019 – Government of India Ministry of Finance (Department of Revenue) Notification No. 2/2019- Integrated Tax (Rate) New Delhi, the 4th February, 2019 G.S.R. 86 (E).- In exercise of the powers conferred by sub-section (1) of section 6 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Central Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby makes the following further

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