Scope of notification: exclusion for services other than transport of goods within India clarified, affecting GST applicability. Adds Explanation 2 to the Table against serial number 9, item (vi), stating that the item shall 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; amendment effected under s.11(3) of the Assam GST Act and deemed effective from 1st January, 2019.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Scope of notification: exclusion for services other than transport of goods within India clarified, affecting GST applicability.
Adds Explanation 2 to the Table against serial number 9, item (vi), stating that the item shall 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; amendment effected under s.11(3) of the Assam GST Act and deemed effective from 1st January, 2019.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
TaxTMI 
