This notification amends Notification No. 9/2017–Integrated Tax (Rate) by inserting a new exemption entry for services having place of supply in Nepal or Bhutan where consideration is received in Indian Rupees. The exemption facilitates cross-border service trade with neighbouring countries and removes tax burden on such transactions.

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