Applicability of State Tax notification clarified: excludes services other than transport of goods within India, effective as notified. Inserts an Explanation into Notification No. 11/2017 clarifying that the specified 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 comes into force on the notified commencement date.
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Provisions expressly mentioned in the judgment/order text.
Applicability of State Tax notification clarified: excludes services other than transport of goods within India, effective as notified.
Inserts an Explanation into Notification No. 11/2017 clarifying that the specified 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 comes into force on the notified commencement date.
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