Exemption related to transportation of goods [ Entry no. 18,19,19A,19B,20,21,21A, & 21B ]

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....r directly or indirectly, to carry or accompany such documents, goods or articles; (ze) "goods transport agency" means any person who provides service in relation to transport of goods by road and issues consignment note, by whatever name called; (zi) "inland waterway" means national waterways as defined in clause (h) of section 2 of the Inland Waterways Authority of India Act, 1985 (82 of 1985) or other waterway on any inland water, as defined in clause (b) of section 2 of the Inland Vessels Act, 1917 (1 of 1917); Note : Truck owners usually give their trucks on hire to Goods transport agencies for transportation of goods. A transaction of allowing another person to use the goods, without giving legal right of possession and effective ....

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....case the goods after Custom clearance are further transported through an Aircraft, the same would be taxable. Explanation ABC Ltd has its offices at Chennai & Delhi. ABC Ltd Imported goods by an aircraft from a place outside India. Goods landed at Delhi and transported to Chennai. In this case if the goods are to be cleared at Chennai customs station then transportation from Delhi to Chennai is also exempt but in case the goods need to be cleared at Delhi customs station than transportation from Delhi to Chennai after custom clearance is taxable. Example Ramesh Enterprise has a business in Germany and sent goods by aircraft to India. Goods are being cleared at customs stations in India. Such transportation services shall be exempt. E....

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....roduce; * goods, where consideration charged for the transportation of goods on a consignment transported in a single carriage does not exceed Rs. 1500/- [ Omitted by Notification No. 04/2022 -Central Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 ] * goods, where consideration charged for transportation of all such goods for a single consignee does not exceed Rs. 750/- [ Omitted by Notification No. 04/2022 -Central Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 ] * milk, salt and food grain including flour, pulses and rice; * organic manure; * newspaper or magazines registered with the Registrar of Newspapers; * relief materials meant for victims of natural or man-made disasters, calamities, accidents or mishap; or * defenc....