Notification No. 30/2017
Date: October 29, 2017
Subject: Exemption of services relating to transit cargo to Nepal and Bhutan.
Description:
This notification amends Notification No. 12/2017–Central Tax (Rate) by inserting a new exemption entry for supply of services associated with transit cargo to landlocked countries Nepal and Bhutan. The exemption facilitates international trade and transit arrangements without GST burden.
Issued for earlier notification?
Yes — amends Notification No. 12/2017–Central Tax (Rate).