The services of transportation by Sagar Stevedoirs pvt ltd does not qualify for exemption.

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Last updated: 20 January 2021
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Shree Sagar Stevedores Pvt. Ltd. sought clarification on whether their services, involving the transportation of goods between Magdalla Port and a General Lighterage Area, were exempt from GST. The Gujarat Authority for Advance Ruling determined that these services do not qualify for the exemption provided under Entry No. 18 of Notification No. 12/2017-Central Tax (Rate). This exemption specifically applies to transportation of goods via inland waterways, which was not deemed applicable to the applicant's operations.

Court :
Gujrat AAR

Brief :
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.

Citation :
ADVANCE RULING NO. GUJ/GAAR/R/45/2020

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1 Year PLAN
1999
(Excl. of GST ₹359)

2 Years PLAN
3499
(Excl. of GST ₹629)

BEST VALUE
3 Years PLAN
4999
(Excl. of GST ₹899)

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