GST on Transportation Service from Magdalla Port to its General Lighterage Area

In re Sagar Stevedores Pvt. Ltd. (GST AAR Gujarat) 1. The service of transportation of goods carried out by M/s.Shree Sagar Stevedoirs pvt.ltd. from Magdalla Port, Surat to its General Lighterage Area of Magdalla Port (from where the Mother Vessel are anchored) or vice versa, does not fall within the state of Gujarat and does not qualify for exemption as contained at Sr.No.18 of Notification No.12/2017-Central Tax (Rate) dated 28.06.2017. 2. The service of above transportation does not fall within the area as defined in ‘Inland waterways’. FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING,...