Government of India
Ministry of Finance
Department of Revenue
New Delhi, the 31st August, 2009
Notification No. 30/2009 – 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 the transport of goods, the description of which is
specified in column (2) of the Table, through national waterway, inland water
and coastal shipping as referred to in sub-clause (zzzzl) of clause (105) of
section 65 of the Finance Act, from the whole of service tax leviable thereon
under Section 66 of the said Act.
2. This notification shall come into force on the first day of September 2009.
Table
| Sl.No. |
Description of Goods |
| (1) |
(2) |
| 1. |
Foodstuffs including edible oil seeds and edible oils; food grains (cereals and
pulses) and flours; fruits, vegetables and flowers; agricultural, fishery,
marine produce; meat and poultry; water; tea and coffee; salt, sugar, sugarcane;
grocery; milk and milk products; livestock and cattle fodder; dhoties , sarees
and voils; long cloth, sheeting Fertilizer whether inorganic, organic or mixed; |
| 2 |
Petroleum and petroleum products; |
| 3 |
Hank yarn made wholly from cotton; |
| 4 |
Hank yarn made wholly from cotton; |
| 5 |
Raw jute and jute textile; |
| 6 |
Seeds of food crops and seeds of fruits and vegetables; seeds of cattle fodder
and jute seeds; |
| 7 |
Medicine/pharmaceutical products; |
| 8 |
Relief materials meant for victims of natural or manmade disasters, calamities,
accidents and mishap; |
| 9 |
Defence/ military equipments. |
| 10 |
Luggage of passengers, whether carried as personal luggage in the ship or booked
separately as consignment/ postal mail / mail bags/Household effects |
| 11 |
Newspaper/magazines registered with Registrar of Newspapers. |
[F. No. 354/163/2009-TRU]
(Prashant Kumar)
Under Secretary to the Government of India