Scope exclusion for non-transport services narrows the notification's applicability to transport of goods between places in India. An explanatory proviso (Explanation 2) is inserted to state 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, thereby limiting the item's application to transport-of-goods services; the preexisting Explanation is renumbered as Explanation I and the amendment takes effect from 1 January 2019.
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Provisions expressly mentioned in the judgment/order text.
Scope exclusion for non-transport services narrows the notification's applicability to transport of goods between places in India.
An explanatory proviso (Explanation 2) is inserted to state 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, thereby limiting the item's application to transport-of-goods services; the preexisting Explanation is renumbered as Explanation I and the amendment takes effect from 1 January 2019.
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