The Central Board of Indirect Taxes & Customs (“CBIC”) vide its Notification No. 2/2019- Integrated Tax (Rate) dated February 04, 2019 rescinds Sl. No. 10D of Notification No. 09/2017-Integrated Tax (Rate) dated June 28, 2017 in relation to exemption of IGST on supply of services having place of supply in Nepal or Bhutan, against payment in Indian Rupees.
The notification can be accessed at: http://www.cbic.gov.in/resources//htdocs-cbec/gst/notfctn-2-2019-igst-rate-english.pdf;jsessionid=A3383CD886FC8F669E7B5D843A5224E2