banner_ad

Negative list query

Notifications 1151 views 1 replies

Friends., in negative list, there's an enty regarding exemption of "transport of goods or services"..

 

So, this service is exempt for ROAD/AIR Transportation? And is it exempted only when Government or Local Authority provides it., or even if private entity provides it..

 

Sorry, as i dont have detailed information, so not clear with above clauses..

Replies (1)

First of All, Wat The Meaning of Here Sorry, You Dont Know Means Many of CA are also Not Clear???

btw, Here is The Relevant Information.

 

 

SERVICE RELATING TO TRANSPORTATION OF GOODS

The following services provided in relation to transportation of goods are specified in the negative list:-

Ø by road except the services of (i) a goods transportation agency; or (ii) a courier agency

Ø by aircraft or vessel from a place outside India upto the customs station of clearance in India; or

Ø By inland waterways. (. Services provided as agents for inland waterways are not covered in the negative list.)

 

All services provided by goods transport agency are excluded from the negative list. However, there are separate exemptions available to the services provided by the goods transport agency. These are services by way of transportation of –

Ø fruits, vegetables, eggs, milk, food grains or pulses in a goods carriage;

Ø goods where gross amount charged on a consignment transported in a single goods carriage does not exceed one thousand five hundred rupees; or

Ø Goods where gross amount charged for transportation of all such goods for a single consignee in the goods carriage does not exceed rupees seven hundred fifty.

 

The provisions relating to reverse charge, i.e. service tax is liable to be paid by the consigner or consignee in specified cases, are applicable even after the introduction of negative list.

Whether all kinds of transportation of goods are covered in negative list? Nature of service relating to transportation of goods

Covered in the negative list?

By railways

No

By air within the country or abroad

No

By a vessel in the coastal waters

No

By a vessel on a national waterway

Yes

Services provided by a GTA

No

 

 


CCI Pro

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
01 June 2026
Audit, Taxation & Compliance Executive

R P S K & Associates

Nashik

CA Inter

View Details
Company
11 May 2026
AUDIT INTERN

M/S K.K.KHANNA AND COMPANY

Noida

CA Foundation

View Details
Company
ARTICLESHIP 04 June 2026
Article

Rakhecha & Co.

New Delhi

CA Inter

View Details
Company
12 May 2026
Accounts Executive

Nafa Group

Mumbai

B.Com

View Details
Company
19 May 2026
Article, CA & Paid Assistant Positions

Aggarwal Sarawagi and Co

New Delhi

CA

View Details
Company
11 May 2026
CA Dropout

Patron Accounting LLP

Pune

CA Inter

View Details
Company
22 May 2026
Sr. Financial Analyst - Consolidation

Search Synergy

Mumbai

CA

View Details
Company
ARTICLESHIP 23 May 2026
Article Assistants

Acupro Consulting

Gurgaon

CA Inter

View Details