Purpose: Clarify scope of Notification No. 8/2017 - Integrated Tax (Rate) dated June 28, 2017.
Amendment: Insert Explanation 2: Item does not apply to services other than intra-India goods transport.
Effective Date: January 1, 2019.
Authority: Central Government, based on Council recommendations, exercises powers under IGST Act.
Publication: Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 683(E), dated June 28, 2017.
Signatory: Gunjan Kumar Verma, Under Secretary to the Government of India.
Note: Principal notification last amended by Notification No. 14/2018-Integrated Tax (Rate), dated July 26, 2018.