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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>Exemption for transport of export goods through waterways requires exporter to produce bill of lading and evidence of export.</h1> Exempts services for transport of export goods through national waterway, inland water and coastal shipping, conditional on the exporter producing the Bill of Lading or Consignment Note or similar document issued in his name and producing evidence that the transport is provided for export of the relevant goods.

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