10 July 2014
As per Section 66D(p) of Finance Act which deals with negative list of services, transporatation of goods by aircraft and vessel is exempted from a place OUSIDE INDIA to the customs station of clearance in India.
This means Transportation of goods by aircraft and vessel within India is Txble.
Querist :
Anonymous
Querist :
Anonymous
(Querist)
10 July 2014
Thanks but next point to this also says that inland waterways is exempt. so its still confusing
10 July 2014
The section 65 in itself is expalanatory. To sum up we can say: 1.Transportation of goods by vessel ,by inland waterways & national waterways is exempt. 2.Transportation of goods by vessel,by coastal waterways is taxable.