https://www.taxtmi.com/caselaws?id=396168 Transportation of goods between Magdalla Port and its General Lighterage Area did not qualify as transport by "inland waterways" because the route was part of the Arabian Sea and not a statutory inland waterway, national waterway, or other inland water under the relevant laws. As that core condition was not satisfied, Entry No. 18 of Notification No. 12/2017-Central Tax (Rate) did not apply, and the related exemption claim under the integrated tax notification also failed. The service was therefore taxable under GST and not eligible for the claimed exemption. en-us Tue, 19 May 2020 00:00:00 +0530 Tue, 18 Mar 2025 14:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=396168 Transportation of goods between Magdalla Port and its General Lighterage Area did not qualify as transport by "inland waterways" because the route was part of the Arabian Sea and not a statutory inland waterway, national waterway, or other inland water under the relevant laws. As that core condition was not satisfied, Entry No. 18 of Notification No. 12/2017-Central Tax (Rate) did not apply, and the related exemption claim under the integrated tax notification also failed. The service was therefore taxable under GST and not eligible for the claimed exemption. Case-Laws GST Tue, 19 May 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=396168