Scope clarification of GST notification: exclusion of services other than transport of goods from the specified item applies from commencement. An explanatory provision is inserted into the cited GST notification to clarify that the relevant item shall not apply to any supply that is a service other than the transport of goods from one place in India to another; the existing explanation is renumbered and the amendment commences on the first day of 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 of GST notification: exclusion of services other than transport of goods from the specified item applies from commencement.
An explanatory provision is inserted into the cited GST notification to clarify that the relevant item shall not apply to any supply that is a service other than the transport of goods from one place in India to another; the existing explanation is renumbered and the amendment commences on the first day of January, 2019.
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