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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 31
st
August, 2009
Notification No. 30/2009 – Service Tax
G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 93 of the Finance Act, 1994 (32 of 1994)
(hereinafter referred to as the Finance Act), the Central Government, on being satisfied that it is necessary in the public interest
so to do, hereby exempts the taxable service provided to any person in relation to the transport of goods, the description of
which is specified in column (2) of the Table, through national waterway, inland water and coastal shipping as referred to in
sub-clause (zzzzl) of clause (105) of section 65 of the Finance Act, from the whole of service tax leviable thereon under Section
66 of the said Act.
2. This notification shall come into force on the first day of September 2009.
Table
Sl.No. Description of Goods
(1) (2)
1.
Foodstuffs including edible oil seeds and edible oils; food grains (cereals and
pulses) and flours; fruits, vegetables and flowers; agricultural, fishery, marine
produce; meat and poultry; water; tea and coffee; salt, sugar, sugarcane;
grocery; milk and milk products; livestock and cattle fodder; dhoties , sarees
and voils; long cloth, sheeting Fertilizer whether inorganic, organic or mixed;
2Petroleum and petroleum products;
3Hank yarn made wholly from cotton;
4Hank yarn made wholly from cotton;
5Raw jute and jute textile;
6
Seeds of food crops and seeds of fruits and vegetables; seeds of cattle fodder
and jute seeds;
7Medicine/pharmaceutical products;
8
Relief materials meant for victims of natural or manmade disasters, calamities,
accidents and mishap;
9Defence/ military equipments.
10
Luggage of passengers, whether carried as personal luggage in the ship or
booked separately as consignment/ postal mail / mail bags/Household effects
11Newspaper/magazines registered with Registrar of Newspapers.
[F. No. 354/163/2009-TRU]
(Prashant Kumar)
Under Secretary to the Government of India
notifications no 30 2009 service tax | iKargos