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Services by way of transportation of goods
Services by way of transportation of goods

Negative List Page

INTRODUCED: With Effect From 1st July 2012
 
Contents
Definition
Exemption
Clarification
Relevant Service Tax Notification
Relevant Service Tax Circulars
 
DEFINITION:
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Negative List Entry;

As per Section 66D (p) services by way of transportation of goods—

(i) by road except the services of— 

        (A) a goods transportation agency; or

         (B) a courier agency;

(ii) by an aircraft or a vessel from a place outside India up to the customs station of clearance in India; or

(iii) by inland waterways; 

 
EXEMPTION

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.

CLARIFICATION
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Whether goods transport agencies are liable to pay tax in all cases?

Goods Transport agencies are liable to pay tax in all cases except where the service is provided by GTA to specified categories as specified under Section 68(2).

Whether provisions relating to reverse charge mechanism in case of Goods Transport Agency are applicable even after introduction of Negative List?

Yes, the provisions relating to reverse charge are applicable even after the introduction of negative list. In specified cases Service Tax is liable to be paid by the consigner or consignee under Reverse Charge Mechanism.

What is “Express Cargo Service”?

Some transporters under-take door-to-door transportation of goods or articles and they have made special arrangements for speedy transportation and timely delivery of such goods or articles. Such services are known as ‘Express Cargo Service’.

Whether ‘Express cargo service’ is included in courier agency service?

As per Section 65B “Courier” means any person engaged in door-to-door delivery of time sensitive documents, goods or articles utilizing the services of a person, either directly or indirectly, to carry or accompany such documents, goods or articles. The nature of service provided by ‘Express Cargo Service’ falls within the scope and definition of the courier agency and hence, the said service is excluded from the negative list entry relating to transportation of goods by road.

Whether services provided by ‘angadia’ are liable to service tax as a courier service?

‘Angadia’ undertakes delivery of documents, goods or articles received from a customer to another person for a consideration. Therefore, ‘angadias’ are covered within the definition of a ‘courier’ and services provided by angadia are liable to service tax.

Are the following services of transportation of goods covered in the negative list entry?

Nature of service relating to transportation of goods Whether covered in the negative list entry?
By railways No
By air within the country or abroad No
By a vessel in the coastal waters No
By a vessel on a national waterway Yes
Services provided by a GTA No
 
RELEVANT SERVICE TAX NOTIFICATIONS:

     Notification No 25/2012 dated 20.06.2012 - Exemption Notification

      Notification No 43/2012 dated 20.06.2012 - Exemption Notification

      Notification No 03/2013 dated 01.03.2013 - Exemption Notification

 
RELEVANT SERVICE TAX CIRCULARS/INSTRUCTIONS/TRADE NOTICES::
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 Taxation of Services - An Education Guide dated 20.06.2012

 

 
 

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