Page 152 - GSTL_16th July 2020_Vol. 38_Part 3

390 GST LAW TIMES [ Vol. 38
(b) Whether the service of above transportation falls in the definition of
‘Inland waterways’?
10. At the time of personal hearing, the Authorised Representative of
the applicant reiterated the facts as stated in the Application.
Discussion & findings :
11. We have considered the submissions made by the applicant in their
application for advance ruling as well as at the time of personal hearing.
12. In this case, a moot point is to be decided as to whether service of
transportation of goods from Magdalla Port, Surat to its General Lighterage Area
of Magdalla Port (where the Mother Vessel are anchored) or vice versa, is covered
under exemption contained at Sr. No. 18 of Notification No. 12/2017-Central Tax
(Rate) and as to whether the service of above transportation falls in the definition
of ‘Inland waterways’?
13. We find that Clause (b) of Entry No. 18 of the Notification No.
12/2017-Central Tax (Rate) dated 28th June, 2017 inter alia exempts the Services
by way of transportation of goods by inland waterways.
13.1 Further, clause (zi); of said Notification defines the “inland water-
ways” as under:
“inland waterways” means national waterways as defined in clause (h) of
Section 2 of the Inland Water Ways Authority of India Act, 1985 or other
waterway on any inland water, as defined in clause (b) of Section 2 of the
Indian Vessels Act, 1917 (1 of 1917);
13.2 Thus, the “inland waterways” comprises of :
(i) national waterways, as defined in Clause (h) of Section 2 of the Inland
Water Ways Authority of India Act, 1985; and
(ii) other waterway on any inland water, as defined under Clause (b) of
Section 2 of the Inland Vessel Act, 1917.
14. Now, we examine the definitions of (i) national waterways; and (ii)
other waterway on any inland water, provided under the respective Laws.
14.1 Clause (h) of Section 2 of the Inland Water Ways Authority of In-
dia Act, 1985, defines the “National waterways” as under :
(h) “national waterways” means the inland waterway declared by Sec-
tion 2 of the National Waterway (Allahabad-Haldia Stretch of the Ganga-
Bhagirathi-Hooghli River) Act, 1982 (49 of 1982), to be a national waterway.
Explanation. - If Parliament declares by law any other waterway to be a
national waterway, then from the date on which such declaration takes ef-
fect, such other waterway (i) shall be deemed also to be a national water-
way within the meaning of this clause; and (ii) the provisions of this Act
shall -------.
14.1.1 The Government of India has also enacted the National Water-
ways Act, 2016. Section 4 of the National Waterways Act, 2016 amended Section
2(h) of the Inland Waterways Authority of India Act, 1985. Accordingly, Section
2(h) of the Inland Waterways Authority of India Act, 1985, now reads as under:
(h) “national waterways” means the inland waterway declared by Section 2
of the National Waterway Act, 2016, to be a national waterway.
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