it is held that service of transportation of goods carried out by applicant in barrages from mother vessel to daughter vessel from Magdalla Port to its General Lighterage Area of Magdalla Port is neither covered in definition of ‘national waterways’ as defined in section 2(h) of Inland Waterways Authority of India Act, 1985 nor covered in definition of ‘other waterway on any inland water’, as defined under section 2(b) of Inland Vessels Act, 1971 and, consequently, same does not qualify for exemption contained at Sl. No. 18 of Notification No. 12/2017-Central Tax (Rate), dated 28-6-2017; service of said transportation does not fall within area as defined in ‘Inland waterways’
Source: taxmann.com
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