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M/S. SIDDHI MARINE SERVICES LLP
(Authority for Advance Ruling, Gujrat)

Hon'ble Judges:

SANJAY SAXENA
MOHIT AGRAWAL
Pet. Counsel
Rohan Thakkar
Res. Counsel
Na

Petitioner / Applicant

M/S. SIDDHI MARINE SERVICES LLP
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Gujrat

Date May 19, 2020
Order No.

GUJ/GAAR/R/2020/12

Citation

2020(5) TAXREPLY 2524
Original Order
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ORDER

BRIEF FACTS The applicant has submitted that they are in the business of providing services in relation to transportation of goods from Magdalla Port to the General Lighterage Area (Anchoring Point of Mother Vessel) or vice versa. 2. The applicant submitted that the Port of Magdalla is a port in Western India, located on the southern bank of the Tapi River. Lighterage Port situated on the western coast of India in Southern Gujarat, on the southern bank of River Tapi about 16 Km upstream the river. The Port of Magdalla is a lighterage port (i.e. goods are carried from a vessel to a quay by barrage or other smaller vessel). 3. The applicant submitted that Entry No.18 of the Notification No.12/2017-Central Tax (Rate) dated 28th June, 2017 inter alia exempts the Services by way of transportation of goods by inland waterways. Inland waterways have been defined in the same notification to mean as “national waterways defined in clause(h) of section 2 of Inland Water ....

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