Scope clarification of GST notification: item limited to transport-of-goods services within India; other services excluded. An explanatory provision (Explanation 2) is inserted into the Table against serial number 9, column (3), item (vi), clarifying that the item does not apply to any 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. The amendment is deemed to have come into force on and from 1 January 2019.
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 GST notification: item limited to transport-of-goods services within India; other services excluded.
An explanatory provision (Explanation 2) is inserted into the Table against serial number 9, column (3), item (vi), clarifying that the item does not apply to any 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. The amendment is deemed to have come into force on and from 1 January 2019.
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 
