Seeks to insert explanation in an item in notification No. 11/2017 – Central Tax (Rate) by exercising powers conferred under section 11(3) of CGST Act, 2017. - 30/2018-Central Tax (Rate) - Central GST (CGST) Rate
📋
Contents
Cases Cited
Referred In
Notifications
Circulars
Forms
Manuals
Acts
Rules & Regulations
Case Laws New
Ref Provisions New
Plus +
Source NTF
Summary
Similar
Note
Bookmark
Share
✓ Copied successfully !
Print
Print Options
For full text, please login
Login to TaxTMI
Verification Pending
The Email Id has not been verified. Click on the link we have sent on
Clarification of notification scope: exclusion for services other than transport of goods within India takes effect. The government inserts Explanation 2 in the Table against serial number 9, item (vi) of the principal rate notification, providing that 'Nothing contained in this item shall apply to supply of a service other than by way of transport of goods from a place in India to another place in India.' The pre-existing Explanation is renumbered as Explanation 1, and the amendment is notified to take effect from the stated commencement date under the exercise of rulemaking powers.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Clarification of notification scope: exclusion for services other than transport of goods within India takes effect.
The government inserts Explanation 2 in the Table against serial number 9, item (vi) of the principal rate notification, providing that "Nothing contained in this item shall apply to supply of a service other than by way of transport of goods from a place in India to another place in India." The pre-existing Explanation is renumbered as Explanation 1, and the amendment is notified to take effect from the stated commencement date under the exercise of rulemaking powers.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.