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TRANSPORTATION OF GOODS UNDER NEGATIVE LIST

Service Tax - By: - Dr. Sanjiv Agarwal - Dated:- 7-11-2015 Last Replied Date:- 9-11-2015 - Clause P of 66D of Finance Act, 1994 provides for the following entry in Negative List - Services by way of Transportation of Goods- (i) by road except the services of- (A) a goods transportation agency; or (B) a courier agency; (ii) by an aircraft or a vessel from a place outside India upto the customs station of clearance in India; or (iii) by inland waterways; The following services provided in relation .....

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9) All services provided by goods transport agency are excluded from the negative list. However, there are separate exemptions available to the services provided by the goods transport agency. These are services by way of transportation of - fruits, vegetables, eggs, milk, foodgrains or pulses, rice and cotton in a goods carriage; goods where gross amount charged on a consignment transported in a single goods carriage does not exceed one thousand five hundred rupees; or goods where gross amount .....

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