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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Service Tax Exemption for Transshipment Goods via Vessel Clarified; Applies to Goods Listed for Transshipment Under Customs Act.</h1> The circular clarifies that service tax is not applicable on the transportation of goods by a vessel from outside India to an Indian customs station if the goods are intended for transshipment to another country. This exemption applies when the goods are listed in the import manifest or report for transshipment and are processed according to the Customs Act, 1962, and related regulations. The destination of such goods is considered outside the taxable territory of India, thus exempting the transportation service from service tax. Recipients are requested to acknowledge this circular and report any implementation difficulties to the Board.
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