HISTORY
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Body Notification No. 30/2009 Service Tax F No. 354/163/2009-TRU Dated 31st August, 2009

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, through national waterway, inland water and coastal shipping as referred to in sub-clause (zzzzl) 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.

Sl. No.	Description of goods
(1)	(2)
1	Food stuffs including Edible oil seeds and Edible oils; food grains (cereals and pulses) and flours, fruits, vegetables and flowers, agricultural, fishery, marine produce; meat and poultry; Water; Tea and Coffee; Salt, Sugar, sugar cane, Grocery, Milk and Milk Products; Live stock and cattle fodder; dhoties; sarees and voils; long cloth; sheeting
2	Fertilizer whether inorganic, organic or mixed;
3	Petroleum and Petroleum products
4	Hank yarn made wholly from cotton;
5	Raw jute and jute textiles
6	Seeds of food crops and seeds of fruits and vegetables; seeds of cattle fodder and jute seeds;
7	Medicine/Pharmaceuticals products
8	Relief materials meant for victims of natural or manmade disasters, calamities, accidents and mishap
9	Defence/ military equipments
10	Luggage of passengers, whether carried as personal luggage in the ship or booked separately as consignment/ postal mail/ mail bags/ Household effects
11	Newspaper/magazines registered with Registrar of Newspapers

Prashant Kumar

Under Secretary to the Government of India