Seeks to insert explanation in an item in notification No.FIN/REV-3/GST/1/08 (Pt-1) “N” dated the 30th June, 2017 - FIN/REV-3/GST/1/08 /(Pt-1)(Vol 1)/08 - Nagaland SGST
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Scope clarification: exclusion of this notification from services other than transport of goods within India, affecting GST applicability. The State Government inserts Explanation 2 into the cited notification to clarify that the relevant item does not apply to the 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 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: exclusion of this notification from services other than transport of goods within India, affecting GST applicability.
The State Government inserts Explanation 2 into the cited notification to clarify that the relevant item does not apply to the 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 on the stated commencement date.
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