Scope of notification clarified: exclusion for services other than transport of goods within India narrows applicability of the item. An explanatory provision is inserted into item (vi) in the Table to Notification No. 11/2017 - State Tax (Rate), clarifying that the item 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 amendment takes effect from the commencement date specified in the notification.
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Provisions expressly mentioned in the judgment/order text.
Scope of notification clarified: exclusion for services other than transport of goods within India narrows applicability of the item.
An explanatory provision is inserted into item (vi) in the Table to Notification No. 11/2017 - State Tax (Rate), clarifying that the item 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 amendment takes effect from the commencement date specified in the notification.
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