Exemption from GST - service of transportation of goods from ...
Case Laws GST
January 14, 2021
Exemption from GST - service of transportation of goods from Magdalla Port, Surat to its General Lighterage Area of Magdalla Port - The length of the waterway, between which the service of transport is performed by the applicant, is the part of the “Arabian Sea” and not a part of any canal, river, lake or other navigable water within a State. Thus, their contention, that the transportation is being done on the inland waterway falling within the state, appears to be incorrect. - AAR
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