In the said notification, in the Table, after serial number 9A and the entries relating thereto, the following shall be inserted, namely: -
Chapter 99 -Supply of services associated with transit cargo to Nepal and Bhutan (landlocked countries)- Rate of tax-. Nil
For reading full notification please refer link - http://www.cbec.gov.in/resources//htdocs-cbec/gst/notfctn-30-CGST-rate-english.pdf
& http://www.cbec.gov.in/resources//htdocs-cbec/gst/Notification31-IGST-rate.pdf
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