Clarification of applicability: notification excludes services other than transport of goods within India from its scope. The notification inserts Explanation 2 in the Table against serial number 9, column (3), item (vi), clarifying that the item does 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 stated in the instrument.
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Provisions expressly mentioned in the judgment/order text.
Clarification of applicability: notification excludes services other than transport of goods within India from its scope.
The notification inserts Explanation 2 in the Table against serial number 9, column (3), item (vi), clarifying that the item does 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 stated in the instrument.
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