Scope clarification of exemption: item exclusion does not apply to services other than transport of goods within India. Insertion of Explanation 2 to Notification No. 46/ST-2 clarifies that the specified item does not apply to a supply of a service other than by way of transport of goods from a place in India to another place in India; the existing Explanation is renumbered as Explanation 1 and the amendment takes effect on the notified commencement date.