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[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II,
SECTION 3, SUB-SECTION (i)]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
NOTIFICATION
No. 3/2017-Service Tax
New Delhi, the 12
th
January, 2017

G.S.R. (E).- In exercise of the powers conferred by sub-section (2) of section 68 of the
Finance Act, 1994 (32 of 1994), the Central Government, hereby makes the following further
amendments in the notification of the Government of India in the Ministry of Finance
(Department of Revenue) No. 30/2012-Service Tax, dated the 20
th
June, 2012, published in the
Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 472 (E),
dated the 20
th
June, 2012, namely:-
1. In the said notification,-
(i) in paragraph I, in clause (A), after the sub-clause (vi), the following sub-clause shall be
inserted, namely:-
“(vii) provided or agreed to be provided by a person located in non-taxable territory to a
person located in non-taxable territory by way of transportation of goods by a vessel from
a place outside India up to the customs station of clearance in India;”;
(ii) in paragraph (II), in the Table, after Sl. No. 11 and the entries relating thereto, the following
Sl. No. and entries shall be inserted, namely:-
“ 12. in respect of services provided or agreed to be
provided by way of transportation of goods by a
vessel from a place outside India up to the customs
station of clearance in India
Nil 100%”.

(iii) after Explanation III, following Explanation shall be inserted, namely:-
“Explanation IV.- For the purposes of this notification, in respect of services provided or agreed
to be provided by way of transportation of goods by a vessel from a place outside India up to the
customs station of clearance in India, person liable for paying service tax other than the service
provider shall be the person in India who complies with sections 29, 30 or 38 read with section
148 of the Customs Act, 1962 (52 of 1962) with respect to such goods.”.
2. This notification shall come into force on the 22
nd
day of January, 2017.
[F. No. 354/42/2016-TRU]

(Anurag Sehgal)
Under Secretary to the Government of India
Note:-The principal notification was published in the Gazette of India, Extraordinary, vide
notification No. 30/2012 - Service Tax, dated the 20
th
June, 2012, vide number G.S.R. 472 (E),
dated the 20
th
June, 2012 and last amended vide notification No. 49/2016-Service Tax, dated the
9
th
November, 2016 vide number G.S.R. 1058(E), dated the 9
th
November, 2016.
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