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TMI Blog2020 (6) TMI 543X X X X Extracts X X X X X X X X Extracts X X X X ..... api River. Lighterage Port situated on the western coast of India in Southern Gujarat, on the southern bank of River Tapi about 16 Km upstream the river. The Port of Magdalla is a lighterage port (i.e. goods are carried from a vessel to a quay by barrage or other smaller vessel). 3. The applicant 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 defined in clause(h) of section 2 of Inland Water Ways Authority of India Act, 1985 or other waterway on any inland water, as defined in clause (b) of Section 2 of the Indian ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6. The applicant further submitted that transportation of goods is being done from anchorage point to the Magdalla Port, Surat in a channel or belt fixed for the same on the River Tapi and is done in the territorial waters. The transportation is being done on the River Tapi. They have also submitted the diagram of said route. 7. They further submitted that the service of transportation of goods is being provided between Magdalla Port and its General Lighterage Area (Anchoring Point of Mother Vessel) or vice versa, which falls within the state (Gujarat) and, therefore, transportation services provided within the aforesaid meaning of inland waterway should be exempt from the levy of GST in terms of aforesaid notification. 8. They further su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... In this case, a moot point is to be decided as to whether service of transportation of goods from Magdalla Port, Surat to its General Lighterage Area of Magdalla Port (where the Mother Vessel are anchored) or vice versa, is covered under exemption contained at Sr. No. 18 of Notification No. 12/2017Central Tax (Rate) and as to whether the service of above transportation falls in the definition of 'Inland waterways'? 13. We find that Clause (b) of Entry No.18 of the Notification No.12/2017Central Tax (Rate) dated 28th June, 2017 inter alia exempts the Services by way of transportation of goods by inland waterways. 13.1 Further, clause (zi) of said Notification defines the "inland waterways" as under: "inland waterways" means national wate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 985. Accordingly, Section 2(h) of the Inland Waterways Authority of India Act, 1985, now reads as under: (h) "national waterways" means the inland waterway declared by section 2 of the National Waterway Act,2016, to be a national waterway. Explanation.-If Parliament declares by law any other waterway to be a national waterway, then from the date on which such declaration takes effect, such other waterway- (i) shall also be deemed to be a national waterway within the meaning of this clause; and (ii) the provisions of this Act shall, with necessary modifications (including modification for construing any reference to the commencement of this Act as a reference to the date aforesaid), apply to such national waterway;' Sect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l within the limit of the National Waterway 100-Tapi River as declared vide the National Waterways Act, 2016. 14.2 Now, we come to the definition of the "Other waterway on any inland water". Clause (b) of Section 2 of the Inland Vessel Act, 1917, defines "Other waterway on any inland water", as below: (b) "inland water" means- i. any canal, river, lake or other navigable water within a State, ii. any area of any tidal water deemed to be the inland water as defined by the Central Government under section 70; iii. waters declared by the Central Government to be smooth and partially smooth waters under clause (41) of Section 3 of the Merchant Shipping Act, 1958 (44 of 1958); 14.2.1 The 1st category of the term "inland water" comprise ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o its General Lighterage Area of Magdalla Port does not get covered in the definition of 'other waterway on any inland water', as defined under Clause (b) of Section 2 of the Inland Vessel Act, 1917. 15. In view of the above, we conclude that the service of transportation of goods in barrages from mother vessel to daughter vessel from Magdalla Port, Surat to its General Lighterage Area of Magdalla Port is neither covered in the definition of 'national waterways', as defined in Clause (h) of section 2 of the Inland Water Ways Authority of India Act, 1985 nor covered in the definition of 'other waterway on any inland water', as defined under Clause (b) of Section 2 of the Inland Vessel Act, 1917. Consequently, the same does not q ..... X X X X Extracts X X X X X X X X Extracts X X X X
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