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    <title>SERVICE TAX ON WATERWAY TRANSPORTATION OF GOODS</title>
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    <description>A 1620 km stretch of the Hooghly-Bhagirathi-Ganga is notified as Inland Waterways. From July 2012, six notified inland water projects and vessels arriving from or departing to foreign ports are excluded from service tax on carriage of goods, while coastal movement remains taxable. Customs duty applies to import freight including barge freight, with eligible Cenvat credit on the CVD component. Service tax also applies under Port Services to vessel loading/unloading, stevedoring, demurrage and customs house agent services.</description>
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