Page 151 - GSTL_16th July 2020_Vol. 38_Part 3

2020 ] IN RE : SHREEJI SHIPPING 389
3.2 Other waterway or any inland water, as defined in clause (b) of Section
2 of the Inland Vessel Act, 1917 :
“inland water” means -
(i) any canal, river, lake or other navigable water within a State,
(ii) any area of any tidal water deemed to be the inland water as
defined by the Central Government under section 70;
(iii) water declared by the Central Government to be smooth and
partially smooth waters under clause (41) of Section 3 of the
Merchant Shipping Act, 1958];
4. The applicant further submitted that accordingly, the transportation
of goods by inland water ways i.e. (i) national waterways or (ii) other waterways
on any inland water is exempted from GST. For the purpose of other waterway
on any inland water, the term inland water means one category as “any canal,
river, lake or other navigable water within a State.”
5. The applicant further submitted that in the present case, goods in
barrages from mother vessel to daughter vessel from Magdalla Port, Surat to its
general lighterage Area of Magdalla Port is covered in the National Waterway
No. 100 and therefore, the said waterway is inland waterway.
6. The applicant further submitted that transportation of goods is being
done from anchorage point to the Magdalla Port, Surat in a channel or belt fixed
for the same on the River Tapi and is done in the territorial waters. The transpor-
tation is being done on the River Tapi. They have also submitted the diagram of
said route.
7. They further submitted that the service of transportation of goods is
being provided between Magdalla Port and its General Lighterage Area (An-
choring Point of Mother Vessel) or vice versa, which falls within the State (Guja-
rat) and, therefore, transportation services provided within the aforesaid mean-
ing of inland waterway should be exempt from the levy of GST in terms of afore-
said notification.
8. They further submitted that since Magdalla Port and its General
Lighterage Area (Anchoring Point of Mother Vessel), between which service re-
lating to transportation of goods are provided, are the areas falling within the
State (Gujarat), and, therefore, are considered as inland waterways for the pur-
pose of 2nd part of definition prescribed in clause (zi) of Para 2 of the Notifica-
tion No. 9/2017-Integrated Tax (Rate), dated 28-6-2017 read with Clause (b)(i) of
Section 2 in the Inland Vessel Act, 1917 and consequently, the services provided
for transportation of goods between Magdalla Port and Anchoring Point of
Mother Vessel are exempt from GST as per the Notification No. 9/2017-
Integrated Tax (Rate).
9. In view of above backdrops, the applicant is seeking an advance rul-
ing in respect of the following questions :
(a) Whether the service of transportation of goods from Magdalla Port,
Surat to its General Lighterage Area of Magdalla Port (From where
the Mother Vessel are anchored) or vice versa, is covered under ex-
emption contained at Sr. No. 18 of Notification No. 12/2017- Central
Tax (Rate)?

GST LAW TIMES  16th July 2020  151