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Negative list query

CA Dhiraj Ramchandani (CA, M. com) (10823 Points)

01 November 2012

Friends., in negative list, there's an enty regarding exemption of "transport of goods or services"..

So, this service is exempt for ROAD/AIR Transportation? And is it exempted only when Government or Local Authority provides it., or even if private entity provides it..

Sorry, as i dont have detailed information, so not clear with above clauses..

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CA AYUSH AGRAWAL (Kolkata-Pune-Mumbai) (26986 Points)
Replied 01 November 2012

First of All, Wat The Meaning of Here Sorry, You Dont Know Means Many of CA are also Not Clear???

btw, Here is The Relevant Information.

SERVICE RELATING TO TRANSPORTATION OF GOODS

The following services provided in relation to transportation of goods are specified in the negative list:-

Ø by road except the services of (i) a goods transportation agency; or (ii) a courier agency

Ø by aircraft or vessel from a place outside India upto the customs station of clearance in India; or

Ø By inland waterways. (. Services provided as agents for inland waterways are not covered in the negative list.)

All services provided by goods transport agency are excluded from the negative list. However, there are separate exemptions available to the services provided by the goods transport agency. These are services by way of transportation of –

Ø fruits, vegetables, eggs, milk, food grains or pulses in a goods carriage;

Ø goods where gross amount charged on a consignment transported in a single goods carriage does not exceed one thousand five hundred rupees; or

Ø Goods where gross amount charged for transportation of all such goods for a single consignee in the goods carriage does not exceed rupees seven hundred fifty.

The provisions relating to reverse charge, i.e. service tax is liable to be paid by the consigner or consignee in specified cases, are applicable even after the introduction of negative list.

Whether all kinds of transportation of goods are covered in negative list? Nature of service relating to transportation of goods	Covered in the negative list?
By railways	No
By air within the country or abroad	No
By a vessel in the coastal waters	No
By a vessel on a national waterway	Yes
Services provided by a GTA	No