Scope of notification clarified: it does not apply to services other than transport of goods within India, effective retrospectively. An Explanation is inserted in the stated notification to provide that the item in question shall not apply to any supply of a service other than services provided by way of transport of goods from one place in India to another; the existing Explanation is renumbered as Explanation I and the notification is deemed to have effect from 1 January 2019.
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Provisions expressly mentioned in the judgment/order text.
Scope of notification clarified: it does not apply to services other than transport of goods within India, effective retrospectively.
An Explanation is inserted in the stated notification to provide that the item in question shall not apply to any supply of a service other than services provided by way of transport of goods from one place in India to another; the existing Explanation is renumbered as Explanation I and the notification is deemed to have effect from 1 January 2019.
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