Service Tax Exempted
for Government Goods Transported by Rail
[Service
Tax Notification No. 28 dated 31st August 2009]
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