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TO BE PUBLISHED IN THE GAZZETE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)]
Government of India
Ministry of Finance
Department of Revenue
New Delhi, the 30
th
September, 2009
Notification No. 40/2009-Service Tax
In exercise of the powers conferred by sub-section (1) of section 93 of the Finance Act, 1994 (32 of 1994), the Central
Government, on being satisfied that it is necessary in the public interest so to do, hereby makes the following further
amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 17/2009-
Service Tax, dated the 7
th
July, 2009, G.S.R. 489 (E), dated the 7
th
July, 2009.
2. In the said notification, in the Table, after S.No.16 for the entries in column (1), (2), (3) and (4), the following entries shall be
inserted, namely:-
17.(zzzzl)
Service provided for
transport of export
goods through national
waterway, inland water
and coastal shipping.
1. The exporter shall-
1. produce the Bill of Lading or a
Consignment Note or a similar
document by whatever name
called, issued in his name;
2. produce evidence to the effect that
the said transport is provided for
export of relevant goods.
F. No. 341/15/2007-TRU
Prashant Kumar
Under Secretary to the Government of India
Note.- The principal notification No. 17/2009-Service Tax, dated the 7
th
July, 2009, was published vide number G.S.R.
489(E), dated the 7
th
July, 2009.
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