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of <h1>Assam GST Notification Clarifies Service Scope for Goods Transport; Amendment Effective from January 1, 2019.</h1> The Government of Assam, under the Assam Goods and Services Tax Act, 2017, has issued Notification No. 30/2018, dated February 28, 2019. This notification amends a previous notification (No. FTX.56/2017/24) by inserting an explanation regarding the scope of services covered. Specifically, the new Explanation 2 clarifies that certain provisions do not apply to the supply of services related to the transport of goods within India. The existing explanation is renumbered as Explanation 1. This amendment is effective retroactively from January 1, 2019.
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