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IGST-Notification No. 31/2017- Integrated Tax (Rate), dated 29.09.2017

IGST-Notification No. 31/2017- Integrated Tax (Rate), dated 29.09.2017 – Exempting supply of services associated with transit cargo to Nepal and Bhutan.

Government of India
Ministry of Finance
(Department of Revenue)

Notification No. 31/2017-Integrated Tax (Rate)

New Delhi, the 29th September, 2017

G.S.R…..(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 amendments in the notification of the Government of India, in the Ministry of Finance (Department of Revenue) No.9/2017- Integrated Tax (Rate), dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)vide number G.S.R. 684(E), dated the 28th June, 2017, namely:-

In the said notification, in the Table, after serial number 10 A and the entries relating thereto, the following shall be inserted, namely:-

(1) (2) (3) (4) (5)
“10B Chapter 99 Supply of services associated with transit cargo to Nepal and Bhutan (landlocked countries). Nil Nil”.

 

[F. No.354/221/2017 -TRU]

(RuchiBisht)
Under Secretary to the Government of India

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IGST-Notification No. 31/2017- Integrated Tax (Rate), dated 29.09.2017
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