Multimodal transport services within India now classified under GST service code, defining scope and exclusions. Classification establishes Multimodal Transport of goods from a place in India to another place in India as a discrete GST service code covering carriage by at least two different modes of transport where both origin and destination are in India, and explicitly excludes movements to or from foreign locations.
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.
Multimodal transport services within India now classified under GST service code, defining scope and exclusions.
Classification establishes Multimodal Transport of goods from a place in India to another place in India as a discrete GST service code covering carriage by at least two different modes of transport where both origin and destination are in India, and explicitly excludes movements to or from foreign locations.
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