Notification on Service Tax Clarification

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.