Seeks to insert explanation in an item in notification No. 8/2017 – Central Tax (Rate) by exercising powers conferred under section 11(3) of CGST Act, 2017. - 31/2018-Integrated Tax (Rate) - Integrated GST (IGST) Rate
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IGST scope clarification: services other than inland transport of goods are excluded from that notification item. Insert an Explanation into item (vi) of Notification No. 8/2017 under section 6(3) of the Integrated GST Act clarifying that the item does not apply to supply of a service other than by way of transport of goods from a place in India to another place in India, and renumber the existing Explanation as Explanation 1.
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Provisions expressly mentioned in the judgment/order text.
IGST scope clarification: services other than inland transport of goods are excluded from that notification item.
Insert an Explanation into item (vi) of Notification No. 8/2017 under section 6(3) of the Integrated GST Act clarifying that the item does not apply to supply of a service other than by way of transport of goods from a place in India to another place in India, and renumber the existing Explanation as Explanation 1.
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