Service Tax – Water Transport – Several items exempted
These are some of the exempted items for transport of goods through national waterway, inland water and coastal shipping:
Fertilizer whether inorganic, organic or mixed; Petroleum and petroleum products; Hank yarn made wholly from cotton; Raw jute and jute textile; Seeds of food crops and seeds of fruits and vegetables; seeds of cattle fodder and jute seeds; Medicine/pharmaceutical products; Relief materials meant for victims of natural or manmade disasters, calamities, accidents and mishap; Defence/ military equipments; Luggage of passengers, whether carried as personal luggage in the ship or booked separately as consignment/ postal mail / mail bags/Household effects; Newspaper/magazines registered with Registrar of Newspapers
Notification No. : Dated 31st August, 2009