[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. 28/2009 - 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 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
Prashant Kumar
Under Secretary to the Government of India
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