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of <h1>Service Tax Exemption for Transport of Specific Goods via Waterways Effective September 2009, Rescinded June 2012</h1> The Central Government, under the Finance Act, 1994, issued Notification No. 30/2009 on August 31, 2009, exempting certain services from service tax. Effective from September 1, 2009, the exemption applies to services related to the transport of specified goods via national waterways, inland waters, and coastal shipping. The exempted goods include foodstuffs, fertilizers, petroleum products, cotton yarn, jute, seeds, pharmaceuticals, relief materials, defense equipment, passenger luggage, and registered newspapers. This notification was later rescinded by Notification No. 34/2012 on June 20, 2012.
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