Seeks to insert an explanation in 1135-F.T. dated 28.06.2017 by exercising powers conferred under section 11(3) of the WBGST Act, 2017 - 1903-F.T. - 30/2018-State Tax (Rate) - West Bengal SGST
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Scope clarification of SGST rate notification: excludes all services except transport of goods from the specified item, altering applicability. An explanatory amendment adds Explanation 2 to notification 1135-F.T., clarifying that the relevant item does not apply to any supply of service other than service by way of transport of goods between places in India; the pre-existing explanation is renumbered as Explanation 1, and the amendment takes effect from the stated commencement date.
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.
Scope clarification of SGST rate notification: excludes all services except transport of goods from the specified item, altering applicability.
An explanatory amendment adds Explanation 2 to notification 1135-F.T., clarifying that the relevant item does not apply to any supply of service other than service by way of transport of goods between places in India; the pre-existing explanation is renumbered as Explanation 1, and the amendment takes effect from the stated commencement date.
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