10 March 2013
1. Should TDS be deducted for Freight paid for transportation of raw material from Mumbai to Gujarat through Ship. 2. Are shipping company included in Goods Transport agencies ??
11 March 2013
THE EXEMPTION IS AVAILABLE ONLY FOR GOODS CARRIAGE VEHICLES SPECIFIED IN MOTORS VEHICLE ACT,1988. SHIP NOT INCLUDED WITHIN THE DEFINITION OF GOODS CARRIAGE.