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TMI Blog2020 (6) TMI 544X X X X Extracts X X X X X X X X Extracts X X X X ..... tire activity is being done by them under territorial water only, it is worthwhile to mention that the Arbian Sea is not a part of the State of Gujarat and, hence, not covered under the term Other waterway on any inland water so as to be eligible for exemption of the Services by way of transportation of goods by inland waterway - the service of transportation of goods in barrages from mother vessel to daughter vessel from Magdalla Port, Surat to its General Lighterage Area of Magdalla Port does not get covered in the definition of other waterway on any inland water , as defined under Clause (b) of Section 2 of the Inland Vessel Act, 1917. Thus, the service of transportation of goods in barrages from mother vessel to daughter vessel from Magdalla Port, Surat to its General Lighterage Area of Magdalla Port is neither covered in the definition of national waterways , as defined in Clause (h) of section 2 of the Inland Water Ways Authority of India Act, 1985 nor covered in the definition of other waterway on any inland water , as defined under Clause (b) of Section 2 of the Inland Vessel Act, 1917. Consequently, the same does not qualify for exemption contained at Sr. No. 18 of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on any inland water is exempted from GST. For the purpose of other waterway on any inland water, the term inland water means one category as any canal, river, lake or other navigable water within a state. 5. The applicant further submitted that in the present case, goods in barrages from mother vessel to daughter vessel from Magdalla Port, Surat to its general lighterage Area of Magdalla Port is covered in the National Waterway No. 100 and therefore, the said waterway is inland waterway. 6. The applicant further submitted that transportation of goods is being done from anchorage point to the Magdalla Port, Surat in a channel or belt fixed for the same on the River Tapi and is done in the territorial waters. The transportation is being done on the River Tapi. They have also submitted the diagram of said route. 7. They further submitted that the service of transportation of goods is being provided between Magdalla Port and its General Lighterage Area (Anchoring Point of Mother Vessel) or vice versa, which falls within the state (Gujarat) and, therefore, transportation services provided within the aforesaid meaning of inland waterway should be exempt from the levy of GST ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Inland Water Ways Authority of India Act, 1985 or other waterway on any inland water, as defined in clause (b) of Section 2 of the Indian Vessels Act, 1917 (1 of 1917); 13.2 Thus, the inland waterways comprises of: (i) national waterways , as defined in Clause (h) of section 2 of the Inland Water Ways Authority of India Act, 1985; and (ii) other waterway on any inland water , as defined under Clause (b) of Section 2 of the Inland Vessel Act, 1917. 14. Now, we examine the definitions of (i) national waterways; and (ii) other waterway on any inland water, provided under the respective Laws. 14.1 Clause (h) of section 2 of the Inland Water Ways Authority of India Act, 1985, defines the National waterways as under: (h) national waterways means the inland waterway declared by section 2 of the National Waterway (Allahabad-Haldia Stretch of the Ganga-Bhagirathi-Hooghli River) Act,1982 (49 of 1982), to be a national waterway. Explanation .-If Parliament declares by law any other waterway to be a national waterway, then from the date on which such declaration takes effect, such other waterway- (i) shall be deemed also to be a nation ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... i Lat 210 04 22 N, Lon750 56 45 E to Gulf of Khambhat (Arbian Sea) at Lat 210 02 16 N, Lon720 39 30 E. 14.1.3 It is worthwhile to mention here that as per the Google Earth Map, the General Lighterage Area of Magdalla Port (where the Mother Vessels are anchored), does not fall within the limit of the National Waterway 100-Tapi River as declared vide the National Waterways Act, 2016. 14.2 Now, we come to the definition of the Other waterway on any inland water . Clause (b) of Section 2 of the Inland Vessel Act, 1917, defines Other waterway on any inland water , as below: (b) inland water means- i. any canal, river, lake or other navigable water within a State, ii. any area of any tidal water deemed to be the inland water as defined by the Central Government under section 70; iii. waters declared by the Central Government to be smooth and partially smooth waters under clause (41) of Section 3 of the Merchant Shipping Act, 1958 (44 of 1958); 14.2.1 The 1st category of the term inland water comprises of any canal, river, lake or other navigable water within a state , as mentioned herein above. According to this, waterw ..... X X X X Extracts X X X X X X X X Extracts X X X X
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