No GST exemption on transport of goods from mother to daughter vessel

In re Shreeji Shipping (GST AAR Gujarat)

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 exemption contained at Sr. No. 18 of Notification No. 12/2017-Central Tax (Rate)? Whether the service of above transportation falls in the

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