Insert the Explanation in the Notification No. 11/2017- State Tax (Rate), dated the 29th June, 2017 - S.O. No. 8 - 30/2018 – State Tax (Rate) - Jharkhand SGST
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Scope clarification: the notification applies only to services by way of transport of goods within India, excluding other services. An Explanation is inserted in Notification No. 11/2017 State Tax (Rate), clarifying that the item at serial number 9, column (3), item (vi) does not apply to any supply of service other than services provided 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 is deemed effective 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: the notification applies only to services by way of transport of goods within India, excluding other services.
An Explanation is inserted in Notification No. 11/2017 State Tax (Rate), clarifying that the item at serial number 9, column (3), item (vi) does not apply to any supply of service other than services provided 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 is deemed effective from 1 January 2019.
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