Service of Transportation of Goods in Barrages from Mother Vessel to daughter Vessel doesn’t falls under ‘Inland Waterways’, No Exemption: AAR [Read Order]

The Gujarat Authority of Advance ruling (AAR) that the service of transportation of goods from Magdalla Port, Surat to its General Lighterage Area of Magdalla Port is not covered under exemption contained at Sr. No. 18 of Notification No. 12/2017-Central Tax (Rate). the service of transportation does not fall in the definition of ‘Inland waterways’. […]

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