Notification No. 31/2018
Date: December 31, 2018
Subject: Clarification of scope of transport of goods service under IGST.
Description:
This notification inserts a new explanation in Notification No. 8/2017–Integrated Tax (Rate) clarifying that the relevant entry applies only to services by way of transport of goods within India. It expressly excludes services other than domestic transport of goods, thereby limiting the scope of the entry and avoiding interpretational disputes.
Issued for earlier notification?
Yes — it amends Notification No. 8/2017–Integrated Tax (Rate).