Transport of coastal and inland water goods taxability confirmed, with abatements and exemptions to be notified. 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.