Scope clarification: GST rate item excludes services other than transport of goods between places in India. Insertion of Explanation 2 into Notification No.11/2017 State Tax (Rate) clarifies that the relevant item at serial number 9, item (vi) does 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 and the amendment takes effect on 1 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 clarification: GST rate item excludes services other than transport of goods between places in India.
Insertion of Explanation 2 into Notification No.11/2017 State Tax (Rate) clarifies that the relevant item at serial number 9, item (vi) does 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 and the amendment takes effect on 1 January 2019.
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