Service of transportation of passengers

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..... an predominantly for tourism purpose; and W.e.f. 1.10.2014 to 31.5.2015 Service of transportation of passengers, with or without accompanied belongings, by (i) a stage carriage; (ii) railways in a class other than (A) first class; or (B) an air conditioned coach; (iii) metro, monorail or tramway; (iv) inland waterways; (v) public transport in a vessel of less than fifteen tonne net, other than predominantly for tourism purpose; and (vi) metered cabs or auto rickshaws; Note:- Amendment w.e.d. 1.6.2015:- The transportation of passengers by radio taxis is taxable service w.e.f. 1-10-2014.Thus the services which are generally known by different brand name li .....

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..... - 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.) Section 65B(32) - metered cab means any contract carriage on which an automatic device, of the type and make approved under the relevant rules by the State Transport Authority, is fitted which indicates reading of the fare chargeable at any moment and that is charged accordingly under the conditions of its permit issued under the Motor Vehicles Act, 1988 (59 of 1988) and the rules made thereunder; Section 65B(38) - port has th .....

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..... e carriages. Would such services be taxable? Specific exemption is available to services of transport passengers by a contract carriage for transportation of passengers, excluding tourism, conducted tours, charter or hire. (Refer entry No. 23 of Exhibit A3). 4.15.3 Are national waterways covered in the definition of inland waterways? Yes. 4.15.4 Would services by way of transportation of passengers on a vessel, from say Chennai to Port Blair (mainland - island) or Port Blair to Havelock (inter island), be covered in the negative list entry? Yes in case the transportation is not predominantly for tourism purpose as such transportation by a vessel (of any size) is between two places located in Ind .....

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