This notification amends Notification No. 9/2017–Integrated Tax (Rate) by inserting a new exemption entry for services associated with transit cargo to Nepal and Bhutan. The exemption covers services facilitating movement of goods through India to these landlocked countries. The measure promotes regional trade facilitation and avoids tax cascading on transit-related services.

Issued for earlier notification?
Yes — it amends Notification No. 9/2017–Integrated Tax (Rate).