a.Whether the service of transportation of goods from Magdalla Port, Surat to its General Lighterage Area of Magdalla Port (From where the Mother Vessel are anchored) or vice versa, is covered under exemption contained at Sr. No. 18 of Notification No. 12/2017-Central Tax (Rate)?
b.Whether the service of above transportation falls in the definition of ‘Inland waterways’?
States/UT
Order No. & Date
GUJ/GAAR/R/13/2020dated 19.05.2020
Order date
19-05-20
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Category
97(2)(b)& (e)
Year