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TaxReply India Pvt Ltd

SHREE SAGAR STEVEDORES PVT. LTD
(Authority for Advance Ruling, Gujrat)

Hon'ble Judges:

SANJAY SAXENA
MOHIT AGRAWAL
Pet. Counsel
Rajanikant Paragata
Res. Counsel
Na

Petitioner / Applicant

SHREE SAGAR STEVEDORES PVT. LTD
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Gujrat

Date Jul 30, 2020
Order No.

GUJ/GAAR/R/45/2020

Citation

2020(7) TAXREPLY 3699
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ORDER

BRIEF FACTS The applicant M/s. Shree Sagar Stevedores Pvt. Ltd. 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 has 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 as defined in clause(h) of section 2 of Inland Water Ways Authority of India Act, 1985 (82 of 1985) or other waterway on any inland water, as defined in clause (b) of Section 2 of the Inland Vessels Act, 1917. 2.1. The applicant has further submitted that National waterways is as defined in clause (h) of section 2 of the Inland Water Ways Authority of India Act, 1985 or (the inland wa....

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