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            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.

            <h1>Transport of coastal and inland water goods taxability confirmed, with abatements and exemptions to be notified.</h1> Transport of goods by sea and inland waterways is a taxable service when any person provides transport of coastal goods, goods through a national waterway, or goods through inland water, using statutory definitions from the Customs Act, the Inland Waterways Authority Act, and the Inland Vessels Act; abatements and exemptions for specified goods are to be provided by notification.

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