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Chapter 99 - GST - Services - General Exemption from GST - CGST / UTGST / SGST / IGSTExtract Supply of services associated with transit cargo to Nepal and Bhutan (landlocked countries). Clarification Clarification regarding applicability of GST on transportation of empty containers returning from Nepal and Bhutan after delivery of transit cargo, to India. [ See para 6 of Circular no. 177/09/2022-TRU dated 3-8-2022 ] ************* Notes: Inserted by Notification no. 31/2017 - Integrated Tax (Rate) dated 29-9-2017
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