Scope of notification limited to intra India transport of goods services; amendment clarifies that other services are excluded. The notification inserts Explanation 2 to specify that the item does not apply to any supply of a service other than a service by way of transport of goods from one place in India to another, thereby limiting the item's applicability to intra India goods transport services; the existing Explanation is renumbered as Explanation 1 and the amendment is promulgated under the State GST Act.
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 limited to intra India transport of goods services; amendment clarifies that other services are excluded.
The notification inserts Explanation 2 to specify that the item does not apply to any supply of a service other than a service by way of transport of goods from one place in India to another, thereby limiting the item's applicability to intra India goods transport services; the existing Explanation is renumbered as Explanation 1 and the amendment is promulgated under the State GST Act.
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