Service exclusion: item (vi) does not apply to services other than transport of goods within India, effective January. Inserts an Explanation to Notification No.11/2017-State Tax (Rate) clarifying that item (vi) against serial number 9 shall 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; the existing Explanation is renumbered as Explanation 1 and the inserted provision commences on the stated 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.
Service exclusion: item (vi) does not apply to services other than transport of goods within India, effective January.
Inserts an Explanation to Notification No.11/2017-State Tax (Rate) clarifying that item (vi) against serial number 9 shall 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; the existing Explanation is renumbered as Explanation 1 and the inserted provision commences on the stated date.
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