Service relating to Transportation of Goods

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