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        Case ID :
        GST - States

        Insert Explanation in the Notification No. 38/1/2017-Fin(R&C)(11/2017-Rate), dated the 30th June, 2017 - 38/1/2017-Fin(R&C)(30/2018-Rate) - Goa SGST

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        Scope clarification: new explanation narrows the item to services by way of transport of goods between places in India. An explanation is inserted to exclude from the specified item any supply other than by way of transport of goods from a place in India to another place in India; the prior Explanation is renumbered and the amendment takes effect on 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: new explanation narrows the item to services by way of transport of goods between places in India.

                                An explanation is inserted to exclude from the specified item any supply other than by way of transport of goods from a place in India to another place in India; the prior Explanation is renumbered and the amendment takes effect on the stated commencement date.


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