Carriage-related expenditure excluded from classification as supply outside India, narrowing scope for amortisation of preliminary expenditure. The amendment expressly excludes expenditure incurred in operating ships, vessels, aircraft or vehicles, and expenditure on carriage of or arrangements for carriage of passengers, livestock, mail or goods (including benefits, amenities or facilities for crew, passengers or livestock) from being regarded as expenditure on the supply outside India of services or facilities, effective retrospectively.