TMI BlogExemption related to transportation of goods [ Entry no. 18,19,19A,19B,20,21,21A, & 21B ]X X X X Extracts X X X X X X X X Extracts X X X X ..... ilising the services of a person, either directly or indirectly, to carry or accompany such documents, goods or articles; (ze) goods transport agency means any person who provides service in relation to transport of goods by road and issues consignment note, by whatever name called; (zi) inland waterway means national waterways as defined in clause (h) of section 2 of the Inland Waterways Authority of India Act, 1985 (82 of 1985) or other waterway on any inland water, as defined in clause (b) of section 2 of the Inland Vessels Act, 1917 (1 of 1917); Note : Truck owners usually give their trucks on hire to Goods transport agencies for transportation of goods. A transaction ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Limits for exemption Any person Transportation of goods by an Aircraft from a place outside India upto the customs station of clearance in India The exemption is only upto the customs station of clearance in India. In case the goods after Custom clearance are further transported through an Aircraft, the same would be taxable . Explanation ABC Ltd has its offices at Chennai Delhi. ABC Ltd Imported goods by an aircraft from a place outside India. Goods landed at Delhi and transported to Chennai. In this case if the goods are to be cleared at Chennai customs station then transportation from Delhi to Chennai is also exempt but in case the goods nee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of by way of Rail or a Vessel within India: GST Relief materials to flood affected areas Not leviable Newspaper or magazines registered with the Registrar of Newspapers Not leviable Milk. Not leviable Defense or military equipment s Not leviable Chemical fertilizers by rail Leviable Cotton, ginned, baled. Leviable Exemption Entry 21 Transportation by GTA Services provided by a goods transport agency, by way of transport in a goods carriage of - agricultural produ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... casual taxable person registered under the Central Goods and Services Tax Act or the Integrated Goods and Services Tax Act or the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act. Scope The scope of the exemption is subject to some restrictions which can be easily understood from the following table: Who is eligible What specifically is exempt Limits for Exemption Goods Transport Agent Service provided by a goods transport agency to unregistered person including unregistered casual taxable person The specified entities are not eligible for exemption and they are liable to pay GST under ..... X X X X Extracts X X X X X X X X Extracts X X X X
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