Heading 9991 - GST - Services - General Exemption from GST - CGST / UTGST / SGST / IGST

Services by way of granting National Permit to a goods carriage to operate throughout India / contiguous States. Definition (zd) goods carriage has the same meaning as assigned to it in clause (14) of section 2 of the Motor Vehicles Act, 1988 (59 of 1988); ************* Notes: Inserted vide N OTIFICATION No. 07/2021- Integrated Tax (Rate) dated 30-09-2021 w.e.f. 01-10-2021