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[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. 31/2017-Integrated Tax (Rate)
New Delhi, the 29
th
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 28
th
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 28
th
June, 2017, namely:-
In the said notification, in the Table, after serial number 10A 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


Note:-The principal notification was published in the Gazette of India, Extraordinary, vide
No.9/2017- Integrated Tax (Rate), dated the 28
th
June, 2017, vide number G.S.R. 684 (E),
dated the 28th June, 2017 and was last amended by notification No. 25/2017 - Integrated Tax
(Rate),dated the 21
st
September, 2017 vide number G.S.R.1183 (E), dated the 21
st
September,
2017.
notifications no 31 2017 integrated tax rate | iKargos