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TMI Blog2021 (1) TMI 497X X X X Extracts X X X X X X X X Extracts X X X X ..... s a part of the Arabian Sea. Whereas, the term Other waterway on any inland water covers any canal, river, lake or other navigable water within a State only. The length of the waterway, between which the service of transport is performed by the applicant, is the part of the Arabian Sea and not a part of any canal, river, lake or other navigable water within a State. Thus, their contention, that the transportation is being done on the inland waterway falling within the state, appears to be incorrect. 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 Vessels Act, 1917. It is that 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cant has also stated that in their case 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 in terms of aforesaid notification. 4. The applicant also submitted that since Magdalla Port and its General Lighterage Area (Anchoring Point of Mother Vessel), between which service relating to transportation of goods are provided, are the areas falling within the State (Gujarat), and, therefore, are considered as inland waterways for the purpose of 2nd part of definition prescribed in clause (zi) of para 2 of the Notification No.9/2017-Integrated (Tax (Rate) dated 28.06.2017 read with Clause (b)(i) of Section 2 in the Inland Vessels Act, 1917 and consequently, the services provided for transportation of goods between Magdalla Port and Anchoring point of Mother Vessel are exempt from GST as per the Notification No. 09/2017-Integrated Tax (Rate). 5. In view of the above, the applicant has put forward the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (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 Vessels Act, 1917. 9. Now, we need to examine the definitions of (i) national waterways; and (ii) other waterway on any inland water , provided under the respective Laws. 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 national waterway within the meaning of this clause; and (ii) the provisions of this Act shall with necessary modifications (including modification for construing any reference to the commencement of this Act as a referen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on750 56 45 E to Gulf of Khambhat (Arbian Sea) at Lat 210 02 16 N, Lon720 39 30 E. 9.3 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. 9.4 Now, we come to the definition of the Other waterway on any inland water . Clause (b) of Section 2 of the Inland Vessels 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); 9.5 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, waterways on any canal, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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