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

Last updated: 20 January 2021

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

GUJARAT AUTHORITY FOR ADVANCE RULING,
GOODS AND SERVICES TAX,
A/5, RAJYA KAR BHAVAN, ASHRAM ROAD,
AHMEDABAD – 380 009.

ADVANCE RULING NO. GUJ/GAAR/R/45/2020
(IN APPLICATION NO. Advance Ruling/SGST&CGST/2018/AR/54)
Date: 30.07.2020

Name and address of the applicant :M/s. Shree Sagar Stevedores Pvt. Ltd., Plot No.2107/D, Office No.102, D and I, Excelus, First Floor, Waghawadi road, Bhavnagar-364002.

GSTIN of the applicant : 24AAKCS1498M1ZR.

Date of application :10.09.2018.

Clause(s) of Section 97(2) of CGST / GGST Act, 2017, under which the question(s) raised. :(b) Applicability of a notification issued under the provisions of the Act.
(e) Determination of the liability to pay tax on any goods or services or both.

Date of Personal Hearing : 09.07.2020 (through Video Conferencing)

Present for the applicant : Shri Rajanikant Paragata.

B R I E F FA C T S

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.

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