To insert explanation in an item in notification No. 11/2017 – State Tax (Rate) by exercising powers conferred under section 11(3) of MGST Act, 2017 - 30/2018—State Tax (Rate) - Maharashtra SGST
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Scope of supply by way of transport of goods clarified; non-transport services excluded from the rate item effective soon. The Government inserts Explanation 2 into Notification No. 11/2017 to provide that the specified item does not apply to any supply of a service other than by way of transport of goods from a place in India to another place in India; the pre-existing explanation is renumbered as Explanation 1 and the amendment takes effect from the stated commencement date.
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 supply by way of transport of goods clarified; non-transport services excluded from the rate item effective soon.
The Government inserts Explanation 2 into Notification No. 11/2017 to provide that the specified item does not apply to any supply of a service other than by way of transport of goods from a place in India to another place in India; the pre-existing explanation is renumbered as Explanation 1 and the amendment takes effect from the stated commencement date.
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