This is to notify all that Goods and Services Tax (GST) on imports of following services from India to Bhutan are now exempted as per the notification issued by the Central Board of Customs & Excise, Government of India.

(1) GST on import of services from India to Bhutan where payments are made in Indian Rupees are exempted vide notification no. 42/2017-Integrated Tax (Rate) dated 27th October 2017. Kindly refer to www.cbec.gov.in/resources/htdocs-cbec/gst/notfctn-42-igst-rate-english.pdf for detail information.

(2) GST on supply of services associated with transit cargo via Indian territories to Bhutan are exempted vide notification no. 30/2017-Central Tax (Rate) dated 29th September 2017. Kindly refer to www.cbec.gov.in/resources/htdocs-cbec/gst/notfctn-30-CGST-rate-english.pdf for detail information.

For any other information related to Indian GST, please visit www.cbec.gov.in/htdocs-cbec/gst/index.

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