Scope of exemption clarified: transport-of-goods services within India excluded non-transport services from the item's coverage. An explanatory proviso is inserted in item (vi) to confine the item's application to services provided by way of the transport of goods from a place in India to another place in India, excluding other services; the pre-existing Explanation is renumbered as Explanation 1 and the amendment takes effect from the notification's 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 of exemption clarified: transport-of-goods services within India excluded non-transport services from the item's coverage.
An explanatory proviso is inserted in item (vi) to confine the item's application to services provided by way of the transport of goods from a place in India to another place in India, excluding other services; the pre-existing Explanation is renumbered as Explanation 1 and the amendment takes effect from the notification's commencement date.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
