Export to Bhutan and Nepal

Export to Nepal & Bhutan are treated in same manner as Export to toher countries.

As per Rule 96(8) of CGST Rules 2017 The Central Government may pay refund of the integrated tax to the Government of Bhutan on the exports to Bhutan for such class of goods as may be notified in this behalf and where such refund is paid to the Government of Bhutan, the exporter shall not be paid any refund of the integrated tax.

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