Transportation of goods by rail or a vessel - Service Tax Practice Manual / Ready Reckoner - Service Tax

Chapter 20 Transportation of goods by rail or a vessel (w.e.f. 1st July, 2012) Scope of Exempt Service - Notification no. 25/2012 dated 20.06.2012 From 1.7.2012 to 28.2.2013 20. Services by way of transportation by rail or a vessel from one place in India to another of the following goods - (a) petroleum and petroleum products falling under Chapter heading 2710 and 2711 of the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) (b) relief materials meant for victims of natural or man-made disasters, calamities, accidents or mishap (c) defence or military equipment s (d) postal mail or mail bags (e) household effects (f) newspaper or magazines registered with the Registrar of Newspapers (g) railway equipment or materials (h) agricultural produce (i) foodstuff including flours, tea, coffee, jaggery, sugar, milk products, salt and edible oil, excluding alcoholic beverages; or (j) chemical fertilizer and oilcake From 1.3.2013 to 10.7.2014 - Notification no. 3/2013 - ST dated 1.3.2013 , 20. Services by way of transportation by rail or a vessel from one place in India to another of the following goods - ( a ) **** ( b ) relief materials meant for victims of natural or man-made disasters, calamities, accidents or mishap ( c ) defence or military equipment s ( d ) **** ( e ) **** ( f ) newspaper or magazines registered with the Registrar of Newspapers ( g ) railway equipment or materials ( h ) agricultural produce ( i ) foodstuff including flours, tea, coffee, jaggery, sugar, milk products, salt and edible oil, excluding alcoholic beverages; or (j) chemical fertilizer and oilcake Amending Notes w.e.f. 1.3.2013:- The exemptions available to transportation of goods by railway and vessel under S. No 20 and services provided by a goods transportation agency (GTA) under S. No.21 have been harmonized. Thus exemption to transportation of petroleum and petroleum products, postal mails or mail bags and household effects by railways and vessels will not be available while the benefit of transportation of agricultural produce, foodstuffs, relief materials for specified purposes, chemical fertilizers and oilcakes, registered newspapers or magazines and defence equipments will be available to GTAs; From 11.7.2014 to 31.3.2015 - Notification No.06/2014 - dated 11th July, 2014 20. Services by way of transportation by rail or a vessel from one place in India to another of the following goods - ( a ) **** ( b ) relief materials meant for victims of natural or man-made disasters, calamities, accidents or mishap ( c ) defence or military equipment s ( d ) **** ( e ) **** ( f ) newspaper or magazines registered with the Registrar of Newspapers ( g ) railway equipment or materials ( h ) agricultural produce ( i ) foodstuff including flours, tea, coffee, jaggery, sugar, milk products, salt and edible oil, excluding alcoholic beverages; or (j) chemical fertilizer, organic manure and oil cakes; (k) cotton, ginned or baled. Amending Notes w.e.f. 11.7.2014:- Transport of organic manure by vessel, rail or road (by GTA) has been exempted by amending entries. Therefore, organic manure will be on par with fertilizer which is already exempted. Services by way of loading, unloading, packing, storage or warehousing, transport by vessel, rail or road (GTA), of cotton, ginned or baled, has been exempted. From 1.4.2015 - Notification no. 06/2015 - Dated 1-3-2015 20. Services by way of transportation by rail or a vessel from one place in India to another of the following goods - ( a ) **** ( b ) relief materials meant for victims of natural or man-made disasters, calamities, accidents or mishap ( c ) defence or military equipment s ( d ) **** ( e ) **** ( f ) newspaper or magazines registered with the Registrar of Newspapers ( g ) railway equipment or materials ( h ) agricultural produce ( i ) milk, salt and food grain including flours, pulses and rice ( j ) chemical fertilizer, organic manure and oil cakes (k) cotton, ginned or baled. Amending Notes w.e.f. 1.4.2015:- Exemption to transportation of food stuff by rail, or vessels or road will be limited to food grains including rice and pulses, flour, milk and salt. Transportation of agricultural produce is separately exempt, and this exemption would continue. Meanings and definitions: agricultural produce means any produce of agriculture on which either no further processing is done or such processing is done as is usually done by a cultivator or producer which does not alter its essential characteristics but makes it marketable for primary market. goods means every kind of movable property other than actionable claim and money; and includes securities, growing crops, grass, and things attached to or forming part of the land which are agreed to be severed before sale or under the contract of sale. (See Notification no. 25/2012 dated 20.06.2012 , effective from 01.07.2012 Notification no. 06/2015 - Dated 1-3-2015 , effective from 01.04.2015)