Notification No 25/2012 dated 20.06.2012 as amended by Notification no 3/2013 dated 01.03.2013 exempts the following :-
Services by way of transportation by rail or a vessel from one place in India to another of the following goods -
(b) relief materials meant for victims of natural or man-made disasters, calamities, accidents or mishap;
(c) defence or military equipments;
(f) newspaper or magazines registered with the Registrar of Newspapers;
(g) railway equipments 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 oilcakes;
Services provided by a goods transport agency by way of transportation of -
(a) agricultural produce;
(b) goods, where gross amount charged for the transportation of goods on a consignment transported in a single carriage does not exceed one thousand five hundred rupees;
(c) goods, where gross amount charged for transportation of all such goods for a single consignee does not exceed rupees seven hundred fifty;
(d) foodstuff including flours, tea, coffee, jaggery, sugar, milk products, salt and edible oil, excluding alcoholic beverages;
(e) chemical fertilizer and oilcakes;
(f) newspaper or magazines registered with the Registrar of Newspapers;
(g) relief materials meant for victims of natural or man-made disasters, calamities, accidents or mishap; or
(h) defence or military equipments;”;
Notification No. 43/2012 dated 02.07.2012 exempts Services by way of transportation of goods by railways upto 30.09.2012. Henceforth, from 01.10.2012 service by way of transportation of goods by railways is taxable.
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