Services of transportation of goods by rail under service tax

By | December 9, 2013

Services of transportation of goods by rail under service tax

Services by way of transportation by rail or a vessel from one place in India to another of the following goods is exempt from service tax vide notification no. 3/2013 dated 1/3/2013

(a)  Relief materials meant for victims of natural or man-made disasters, calamities, accidents or mishap;

(b)   Defense or military equipments;

(c)    Newspaper or magazines registered with the Registrar of Newspapers;

(d)  Railway equipments or materials;

(e)  Agricultural produce;

(f)    Foodstuff including flours, tea, coffee, jaggery, sugar, milk products, salt and edible oil, excluding alcoholic beverages; or

(g)    Chemical fertilizer and oilcakes;

In order to avail the exemption of this clause following conditions must be satisfied:

  • Goods which are transporting must be specified goods which are specified hereinabove
  • Transportation of specified goods shall be provide by rail

 

 

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