Login | Register Now | Contact Us   
 

CGST Act IGST Act UTGST Act GST (Compensation to the States) Act Addendum to the GST Rate Schedule - 03.06.2017 101st Constitution Amendment Act, 2016 Addendum to the GST Rate Schedule - 18.05.2017 GST Compensation Cess Rates Decided in the GST Council Meeting held on 18.05.2017 Chapter Wise Rate wise GST Schedule - 03.06.2017 Chapter wise GST Rate Schedule for Goods Decided in the GST Council Meeting held on 18.05.2017 Revised Threshold for Composition Scheme - 11.06.2017 IGST Exemptions Approved by the GST Council - 11.06.2017 GST Rates Approved by the GST Council - 11.06.2017 Service Tax Exemptions in GST IGST Exemption, Concession List - 03.06.2017 Composition - Rules Valuation Rules ITC - Rules Invoice, Debit & Credit Notes - Rules Payment - Rules Refund - Rules Registration - Rules Return- Rules Transition Rules Proposed CTD Document Accounts and Record Rules GST rate Schedule for Services Decisions Taken by the GST Council in the 16th Meeting - 11.06.2017 List of Services under Reverse Charge Classification Scheme for Services Under GST
Transport of persons by Cruise Ship Services [Sec 65(105)(zzzv)]
Effective upto 30th June, 2012
<A-B> <C-D> <E-H> <I-M> <N-R> <S-S> <T-Z>
 
Introduced With Effect From 1st May 2006
 
Contents
Scope
Exemption
Accounting Code
Service Tax 00440386
Interest  00440387
Penalty 00441452
 
DEFINITION:

According to Section 65 (105) (zzzv), any service provided or to be provided to any person, by any other person, in relation to transport of such person embarking from any port or other port in India, by a cruise ship is a ‘taxable service’.

Explanation - For the purposes of this sub-clause, “cruise ship” means a ship or vessel used for providing recreational or pleasure trips, but does not include a ship or vessel used for private purposes or a ship or vessel of, or less than, fifteen net tonnage;

According to Section 65 (81) "port" has the meaning assigned to it in clause (q) of section 2 of the Major Port Trust Act, 1963 (38 of 1963); "port" means any major port to which this Act applies within such limits as may, from time to time, be defined by the Central Government for the purposes of this Act by notification in the Official Gazette, and, until a notification is so issued, within such limits as may have been defined by the Central Government under the provisions of the Indian Ports Act;

According to Section 65 (76) "other port" has the meaning assigned to "port" in clause (4) of section 3 of the Indian Ports Act, 1908 (15 of 1908), but does not include the port defined in clause (81); accordingly "port" includes also any part of a river or channel in which this Act is for the time being in force;

Replica Patek Philippe Grand Complications

omega replica watches

replica chopard watches

Audemars Piguet Replica Watches

 
SCOPE:
TOP

This service will be taxable only if boarding of Cruise is done at any port or other port in India. The Cruise Ship provides various kinds of pleasure and recreation facilities. Pleasure activities are in the form of entertainment, functions, programmes, dinners, karaoke, discotheque, card room, video and deck games etc. Recreation activities like swimming pool, tennis, and other sports facilities are also provided.

Necessary facilities like laundry, room service, safe deposit vaults etc are also provided.
Journey by cruise ship must embark from a port in India to be liable for tax under this head, besides if a journey undertaken in vessel or ship without above mentioned facilities would not come in the purview of this service.

Private party or a function organized on such a vessel or ship is not taxable under this service. One more exclusion is there, by limiting definition of cruise ship as not less than 15 net tonnage, as Service Tax will not be levied if vessel does not qualify as Cruise Ship, its weight being less than 15 net tonnage.

 
SERVICE TAX EXEMPTIONS:
TOP

(a)  Small service providers whose aggregate value of taxable services rendered in the previous year has not exceeded the limit of Rs. 10,00,000/-  (Service Tax Notification No. 08/2008-S.T., dated 01.03.2008)

(b)  Services provided to the United Nations or International Organisations

(c)  Services provided to Special Economic Zones (SEZ) units (including unit under construction) and SEZ developers

(d)  Services which are exported as per ‘Export of Services’ Rules

(e)  Services provided for official or personal use of foreign diplomatic missions and family members of diplomatic missions.

(f)  Services provided by Reserve Bank of India

(g)  Out of total value of service provided proportionate value of goods and material provided by the Service Provider

 
 
<A-B> <C-D> <E-H> <I-M> <N-R> <S-S> <T-Z>

 

 

 

 

 
 
 

www.centralexciseonline.com

 


www.taxolegal.com


Page copy protected against web site content infringement by Copyscape


www.customsindiaonline.com
Home | Mission | Contact Us | Acknowledgements © 2009 Copyrights, All Rights Reserved. 
Disclaimer Though all efforts have been made to reproduce the order and other contents correctly, the access and circulation is subject to the condition that EASY SERVICETAXONLINE DOT COM PRIVATE LIMITED is not responsible/liable for any loss or damage caused to anyone due to any mistake/error/omissions. Mr Certify site is constantly updated and any or all of the contents are liable to be modified, altered, deleted or replaced. EASY SERVICETAXONLINE DOT COM PRIVATE LIMITED is not responsible/liable for any loss or damage caused to anyone whether directly or indirectly  due to any modification , alteration, addition, deletion or replacement of any of the contents.

Copyright: Reproduction of news articles, photos, or any other content in whole or in part in any form or medium without express written permission of  EASY SERVICETAXONLINE DOT COM PRIVATE LIMITED is prohibited.Do not copy contents of this site. All pages are protected by COPYSCAPE. Plagiarism will be detected by COPYSCAPE.