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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. 42/2017-Integrated Tax (Rate)
New Delhi, the 27
th
October, 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 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
th
June, 2017, vide number G.S.R.
684 (E), dated the 28th June, 2017 and was last amended by notification No. 33/2017 -
Integrated Tax (Rate), dated the 13
th
October, 2017 vide number G.S.R.1276 (E), dated the
13
th
October, 2017.
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