Authority and Recommendations
Central Government empowered by CGST Act, 2017.
Amendments based on Council recommendations for public interest.
Amendment Details
Introduction of Chapter 99 for transit cargo services.
Exemption for services linked to transit cargo to Nepal and Bhutan.
Implications
Zero-rated taxation for services supporting transit to landlocked neighbors.
Official Announcement
Ministry of Finance, Government of India, issues the notification.
Byline
Ruchi Bisht, Under Secretary to the Government of India.
Previous Amendments
Original notification issued on June 28, 2017.
Last amended on September 21, 2017.