Cargo handling service taxable when provided by a cargo handling agency, covering loading, packing, container terminal activities with stated exclusions. Cargo handling services by a cargo handling agency are taxable when provided to any person and include loading, unloading, packing or unpacking, services for container and non container freight, container freight terminal activities and cargo handling incidental to freight; packing with transportation is covered when combined with ancillary handling activities, while handling of export cargo, passenger baggage and mere transportation of goods are excluded. Circular guidance consolidates and supersedes prior technical clarifications on scope, classification, valuation, export treatment, services from outside India and exemptions.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Cargo handling service taxable when provided by a cargo handling agency, covering loading, packing, container terminal activities with stated exclusions.
Cargo handling services by a cargo handling agency are taxable when provided to any person and include loading, unloading, packing or unpacking, services for container and non container freight, container freight terminal activities and cargo handling incidental to freight; packing with transportation is covered when combined with ancillary handling activities, while handling of export cargo, passenger baggage and mere transportation of goods are excluded. Circular guidance consolidates and supersedes prior technical clarifications on scope, classification, valuation, export treatment, services from outside India and exemptions.
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