Government of India
Ministry of Finance
Department of Revenue
New Delhi, the 31st August, 2009
Notification No. 28/2009 - Service Tax
G.S.R. (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, 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 September, 2009.
Table
| Sl.No. |
Description of Goods |
| (1) |
(2) |
| 1 |
Defence/ military equipments |
| 2 |
Railway equipments/ materials |
| 3 |
Postal mail bags |
| 4 |
Relief materials meant for victims of natural or manmade disasters, calamities,
accidents and mishap |
| 5 |
Luggage of train passengers, whether carried as personal luggage in the train
compartments or booked separately in the luggage van/Household effects |
| 6 |
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 |
| 7 |
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 |
| 8 |
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. 356/24/2009-TRU
Prashant Kumar
Under Secretary to the Government of India
|