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Goods are normally transported through road, air or vessel(ship)
Following Goods transport are covered in negative list
a) by road except the services of (i) a goods transportation agency; or (ii) a courier agency
b) by aircraft or vessel from a place outside India up to the customs station of clearance in India; or
c) By inland waterways.
Folowing are not covered in negative list and hence taxable
- Goods transport agency
- Courier Agency
- Services provided as agents for inland waterways
