Exempt Services in relation to the transport of goods through national waterway, inland water and coastal shipping in certain cases - 30/2009 - Service Tax

Service tax exemption for transport of specified goods by national waterway, inland and coastal shipping applies to essential goods.

The Central Government exempts the taxable service provided in relation to the transport of goods specified in the Table from the whole of service tax leviable under Section 66 when such transport is effected through national waterways, inland water or coastal shipping; the exemption came into force on the first day of September 2009 and is confined to the enumerated categories of goods including foodstuffs, agricultural produce, fertilizers, petroleum products, raw jute, seeds, medicines, relief materials, defence equipment, passenger luggage and registered newspapers.