https://www.taxtmi.com/caselaws?id=396169 AAR Gujarat ruled that transportation services between Magdalla Port and General Lighterage Area in Arabian Sea do not qualify for service tax exemption under Sr. No. 18 of Notification No. 12/2017-Central Tax (Rate). The waterway is part of Arabian Sea, not inland waterways as defined under Inland Vessel Act, 1917 or national waterways under Inland Water Ways Authority of India Act, 1985. Since Arabian Sea is not within Gujarat State territory and not covered under "other waterway on any inland water" definition, the exemption for inland waterway transportation services is denied. en-us Tue, 19 May 2020 00:00:00 +0530 Tue, 18 Mar 2025 14:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=396169 AAR Gujarat ruled that transportation services between Magdalla Port and General Lighterage Area in Arabian Sea do not qualify for service tax exemption under Sr. No. 18 of Notification No. 12/2017-Central Tax (Rate). The waterway is part of Arabian Sea, not inland waterways as defined under Inland Vessel Act, 1917 or national waterways under Inland Water Ways Authority of India Act, 1985. Since Arabian Sea is not within Gujarat State territory and not covered under "other waterway on any inland water" definition, the exemption for inland waterway transportation services is denied. Case-Laws GST Tue, 19 May 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=396169