https://www.taxtmi.com/caselaws?id=396169 Transportation of goods from Magdalla Port to the General Lighterage Area was held not to qualify for the exemption for services by way of transportation of goods by inland waterways under Notification No. 12/2017-Central Tax (Rate). The route was found to lie in the Arabian Sea and not within National Waterway 100 or any other inland waterway as defined by the relevant statutes. Since the movement was neither on a declared national waterway nor on a canal, river, lake or other navigable inland water within the statutory definition, the service fell outside the exemption and remained taxable under GST. 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=396169 Transportation of goods from Magdalla Port to the General Lighterage Area was held not to qualify for the exemption for services by way of transportation of goods by inland waterways under Notification No. 12/2017-Central Tax (Rate). The route was found to lie in the Arabian Sea and not within National Waterway 100 or any other inland waterway as defined by the relevant statutes. Since the movement was neither on a declared national waterway nor on a canal, river, lake or other navigable inland water within the statutory definition, the service fell outside the exemption and remained taxable under GST. Case-Laws GST Tue, 19 May 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=396169