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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Pursuant to the enactment of the Fiscal Incentives Act of Bhutan 2017, the Department of Revenue and Customs would like to notify to the general public that the Rules on Fiscal Incentives Act of Bhutan, 2017 is issued to this effect. These Rules shall come into force in accordance with Section 1 and Section 2 of the Fiscal Incentives Act of Bhutan, 2017.
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