GST exemption for rail and vessel carriage exempts specified goods in India, covering relief materials, defence equipment, agricultural produce. Services by way of transportation by rail or by a vessel from one place in India to another are exempt from GST for carriage of specified goods: relief materials for disaster victims; defence or military equipment; registered newspapers or magazines; agricultural produce; milk, salt and food grains including flours, pulses and rice; and organic manure. 'Agricultural produce' is defined to cover cultivation and rearing outputs subject only to customary processing that preserves essential characteristics. 'Vessel' adopts the definition from the Major Port Trusts Act. An amendment removed railway equipments or materials from the list.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
GST exemption for rail and vessel carriage exempts specified goods in India, covering relief materials, defence equipment, agricultural produce.
Services by way of transportation by rail or by a vessel from one place in India to another are exempt from GST for carriage of specified goods: relief materials for disaster victims; defence or military equipment; registered newspapers or magazines; agricultural produce; milk, salt and food grains including flours, pulses and rice; and organic manure. "Agricultural produce" is defined to cover cultivation and rearing outputs subject only to customary processing that preserves essential characteristics. "Vessel" adopts the definition from the Major Port Trusts Act. An amendment removed railway equipments or materials from the list.
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