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of <h1>Services for Coastal and Inland Water Transport Taxable Since 2009 Under Section 65(105)(zzzzl) with Possible Exemptions</h1> The taxation of services related to the transport of coastal goods and goods transported through national waterways and inland water services, effective from September 1, 2009. Under section 65(105)(zzzzl), any service provided in relation to these transport methods is taxable. Definitions for 'coastal goods,' 'national waterway,' and 'inland water' are referenced from respective acts. The service can be provided by any person to any other person. A circular from July 6, 2009, indicates the proposal to tax these services, with provisions for abatements and exemptions to be notified later.
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