CBEC issued Notification No. 30/2017- Central Tax (Rate) to exempt the services associated with transit cargo to Nepal and Bhutan. Notification No.30/2017 inserts entry 9B in the previously issued Notification No. 12/2017 (which notified the exemption on supply of services under CGST Act). Entry 9A was inserted by Notification No. 21/2017- Central Tax (Rate) in which Services provided by and to
Fédération Internationale de Football Association (FIFA) and its subsidiaries directly or indirectly related to any of the events under FIFA U-17 World Cup 2017 to be hosted in India, were exempted. 

Read the Notification below: