https://www.taxtmi.com/article/detailed?id=6510 Clause P of the Finance Act places transportation of goods on the negative list for road (with exceptions), sea/air up to customs clearance from abroad, and inland waterways, while excluding services of a goods transport agency and courier agency; section 65B definitions determine scope. GTA supplies remain taxable under separate provisions with specific exemptions and abatements; reverse charge continues in specified cases. Administrative clarification excludes rail, domestic air and coastal vessel transport and GTA services from the negative-list entry. Agents for inland-waterways transport are treated as ancillary and not covered by the entry. en-us Sat, 07 Nov 2015 10:09:44 +0530 Sat, 07 Nov 2015 10:09:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=6510 Clause P of the Finance Act places transportation of goods on the negative list for road (with exceptions), sea/air up to customs clearance from abroad, and inland waterways, while excluding services of a goods transport agency and courier agency; section 65B definitions determine scope. GTA supplies remain taxable under separate provisions with specific exemptions and abatements; reverse charge continues in specified cases. Administrative clarification excludes rail, domestic air and coastal vessel transport and GTA services from the negative-list entry. Agents for inland-waterways transport are treated as ancillary and not covered by the entry. Articles Service Tax Sat, 07 Nov 2015 10:09:44 +0530 https://www.taxtmi.com/article/detailed?id=6510