https://www.taxtmi.com/caselaws?id=402905 Transportation of goods between Magdalla Port and the General Lighterage Area was not treated as transportation by inland waterways for GST exemption purposes because the route was not within National Waterway 100 and was not shown to be a canal, river, lake, or other navigable inland water. The stretch lay in the Arabian Sea, so it did not meet the definition of inland water applicable to the exemption notification. As a result, the transportation service was held ineligible for exemption under the GST notification. en-us Thu, 30 Jul 2020 00:00:00 +0530 Sat, 22 Mar 2025 12:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=402905 Transportation of goods between Magdalla Port and the General Lighterage Area was not treated as transportation by inland waterways for GST exemption purposes because the route was not within National Waterway 100 and was not shown to be a canal, river, lake, or other navigable inland water. The stretch lay in the Arabian Sea, so it did not meet the definition of inland water applicable to the exemption notification. As a result, the transportation service was held ineligible for exemption under the GST notification. Case-Laws GST Thu, 30 Jul 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=402905