Government of India
Ministry of Finance
Department of Revenue
Notification
No. 08/2010-Service Tax
New Delhi, the 27th February, 2010
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 below, 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 April, 2010.
Table
| Sl.No. |
Description of Goods |
| (1) |
(2) |
1.
2.
3.
4.
5.
6.
7.
8. |
Defence/ military equipments
Railway equipments/ materials
Postal mail bags
Relief materials meant for victims of natural or manmade disasters,
calamities, accidents and mishap
Luggage of train passengers, whether carried as personal luggage in the
train compartments or booked separately in the luggage van/Household
effects
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
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. 334/1/2010-TRU]
(Prashant Kumar)
Under Secretary to the Government of India
|