Supply of services

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Supply of services to Nepal is to be considered as nil rate or exempt??
Replies (3)

Exempt Supply.

Sec. 2(47) of CGST Act defines exempt supply as, supply of any goods or services or both which attracts nil rate of tax or which may be wholly exempt from tax under section 11, or under section 6 of the Integrated Goods and Services Tax Act, and includes non-taxable supply.

As per Notification 42/2017/IGST ((r), its Nil Rated.

@ vishesh surana

its not exempted its nil rate , kindly refer the notification refer above by me


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