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Exempts services provided in relation to transport of goods by rails for specified goods - 08/2010 - Service Tax

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Rescinded vide Notification No. 34/2012- Service Tax, Dated 20/06/2012

Exempts services provided in relation to transport of goods by rails for specified goods


Government of India

Ministry of Finance

Department of Revenue

New Delhi, the 27th February, 2010

Notification No. 08/2010-Service Tax

G.S.R. 152(E).- In exercise of the powers conferred by sub-section (1) of section 93 of the Finance Act, 1994 (32 of 1994), (hereinafter referred to as the Finance Act), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby exempts the taxable service provided to any person in relation to transport of goods, the description of which is specified in column (2) of the Table below, by rail as referred to in sub-clause (zzzp) of clause (105) of section 65 of the Finance Act, from the whole of the service tax leviable thereon under section 66 of the Finance Act.

2. This notification shall come into force on the first day of 1[July, 2012].




Description of Goods




Defence/ military equipments


Railway equipments/ materials


Postal mail bags


Relief materials meant for victims of natural or manmade disasters, calamities, accidents and mishap


Luggage of train passengers, whether carried as personal luggage in the train compartments or booked separately in the luggage van/Household effects


Parcels [including newspaper/magazines registered with Registrar of Newspapers] booked in the luggage vans, where the goods/commodity heads fall below train load class 130 as per the Indian Railway Conference Association(IRCA) Goods Tariff


The following goods which are classified in the IRCA Goods Tariff, as below train load class 130 and wagon load class 130 ( Formula: Train Load Class 120+10) including 'Low Rate' goods viz., LR1, LR2, LR3, LR4:

Food grains, flours and pulses(9), Chemical Manure(6), Gunnies(21), Oil cakes and seeds(16), Soap(19), Starch(21), Salt for industrial use(18), Sugar(20), Salt (18),De-oiled cakes(16), Machinery and machine tools(14), Hides and Skins(12), Leather(12), Rubber and plastic(12), Electrical appliances and fittings(22), Empty drums(22), jerry cans and barrels(22), Jaggry(22), Jute(22), Milk and Milk products(22), Organic Manure(22), Paints and polishes(22), Timber(22), Vegetable oil pitches(22), Water(22), Fireworks(23), Boiler components(24), Charcoal(24), Paper(24) Bamboos(25), Brooms(25), Coffee and Tea(25), Cotton and other textiles(25), Fodder and Husk(25), Fruits and vegetables(25) and other perishables like fishery and marine produce, Groceries(25), Live stock(25), Motor vehicles(25), Sugar cane and Bagasse (25),Fire clay(7),Edible oils booked in covered wagons and charged as LR4, booked in 4 wheeled Tank wagon and charged as Train Load class-100


Kerosene oil meant for supply through public distribution system; Petroleum products including LPG Cylinders (filled and empty) booked by public sector Oil Marketing Companies transported by Indian Railways.

 [F. No. 334/1/2010-TRU]

(Prashant Kumar)

Under Secretary to the Government of India



1.  Substituted vide Notification No. 21/2010 ST dated 30-3-2010, from "April, 2010" to "July 2010".  Further Substituted Vide Notification no. 34/2010 ST dated 22-6-2010 from "July 2010 to January 2011". ".  Further Substituted Vide Notification no. 56/2010 ST dated 21-12-2010 from " January 2011 to April 2011". Further Substituted Vide Notification no. 20/201 ST dated 30.3.2011 from " April  to July". Further substituted vide Notification no. 39/2011 ST dated 14.6.2011 from July, 2011 to January 2012. Further Substituted vide Notification no. 50/2011 dated 30.12.2011 from “January to April”, Further substituted vide notification no. 8/2012 ST dated 17-3-2012, from April to July

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