Exemption

As per  Sr.No 20 of Notification no 25/2012-ST dated 20/06/2012, transport of the following are exempted under Transport of Coastal Goods Service

(b) - Relief Materials meant for Vicims of natural or man-made disasters, calamities, accidents or mishap

(c) Defence or Military Equipments

(f) News paper or Magazines with Registered of Newspaper

(g) Railway Equipments or Materials

(h) Agriculture Produce

(i) Foodstuff 

(J) Chemcial Fertilizer and oilcakes

(a), (d), (e) are ommitted

 

Doubts

01. Transport of Medical/Pharmaceutical are they exempted?

02. Transport of Cattle Feed and poultry feed are they exempted?

Replies (3)

Both are taxable services it will not fall under mega exemption notification no. 25/2012-ST.

02. Transport of Cattle Feed and poultry feed are they exempted? 

Yes. It is exempted.

 

Cattle feed and poultry feed are foodstuff 

Sat Pal Gupta V. State of Haryana AIR 1982 SC 798

Surinder Paul V. State of Punjab AIR 1989 P&H HC 49

02. Transport of Cattle feed and Poultry feed are exempted?

Yes. It is exempted.

Cattle feed and poultry feed are foodstuff 

Sat Pal Gupta V. State of Haryana AIR 1982 SC 798

Surinder Paul V. State of Punjab AIR 1989 P&H HC 49

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