Clarification of multimodal transport scope: proviso excludes services other than transport of goods within India. Insertion of an explanatory proviso excluding application of the Multi Modal Transport entry to any supply that is not the transport of goods between places in India; the inserted clause is designated as Explanation 2, the prior Explanation renumbered as Explanation 1, and the amendment is made under delegated powers following council recommendation.
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Provisions expressly mentioned in the judgment/order text.
Clarification of multimodal transport scope: proviso excludes services other than transport of goods within India.
Insertion of an explanatory proviso excluding application of the Multi Modal Transport entry to any supply that is not the transport of goods between places in India; the inserted clause is designated as Explanation 2, the prior Explanation renumbered as Explanation 1, and the amendment is made under delegated powers following council recommendation.
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