[TO BE PUBLISHED IN THE GAZZETE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB - SECTION (i)]

Government of India
Ministry of Finance
(Department of Revenue)

Notification No.42/2017-Integrated Tax(Rate)

New Delhi, the 27^thOctober, 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-IntegratedTax (Rate), dated the 28^thJune, 2017, published in the Gazette of India, Extraordinary,PartII, Section 3, Sub-section (i) videnumber G.S.R. 684(E), dated the 28^thJune, 2017, namely:-

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

(1)	(2)	(3)	(4)	(5)
10D	Chapter 99	Supply of services having place of supply in Nepal or Bhutan, against payment in Indian Rupees	Nil	Nil

 

 

 

 

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

(Gunjan Kumar Verma)

Under Secretary to the Government of India

 

Note:-The principal notification was published in the Gazette of India, Extraordinary, vide notification No.9/2017-Integrated Tax (Rate),dated the 28^thJune, 2017, vide number G.S.R. 684(E), dated the 28^thJune, 2017 and was last amended by notification No.33/2017-Integrated Tax (Rate), dated the 13^thOctober,2017 vide number G.S.R.1276(E),dated the 13^thOctober,2017.