Goods are normally transported through road, air or vessel(ship)


Following Goods transport are covered in negative list

a)       by road except the services of (i) a goods transportation agency; or (ii) a courier agency

b)       by aircraft or vessel from a place outside India up to the customs station of clearance in India; or

c)       By inland waterways.


Folowing are not covered in negative list and hence taxable

  • Goods transport agency
  • Courier Agency
  • Services provided as agents for inland waterways


  1. Service Tax
  2. Basic Concepts of Service Tax

About the Author

CA Maninder Singh's photo - Expert in Practical Accounts, Taxation and Efiling
CA Maninder Singh
CA Maninder Singh is a Chartered Accountant for the past 11 years. He also provides Accounts Tax GST Training in Delhi and Pune.