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<h1>Service Tax Changes for Transport of Goods: Key Exemptions and Amendments from 2012 to 2016 Explained</h1> The service tax implications on the transportation of goods, effective from July 1, 2012, under the Negative List regime. It specifies exemptions from service tax for transportation by road, except for goods transportation and courier agencies, and by inland waterways. Amendments effective June 1, 2016, removed the exemption for transportation by aircraft or vessel from outside India to the first customs station. Domestic shipping lines pay service tax under forward charge, while foreign shipping services are taxed under reverse charge. Exemptions include transportation of agricultural produce and certain goods below specified charges. Cenvat credit is allowed for eligible inputs related to transportation services. Definitions and clarifications regarding various transportation modes and services, such as courier and goods transport agencies, are provided.