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[TO BE PUBLISHED IN THE GAZZETE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)]

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

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