AAR: Transportation of goods from mother vessel to daughter vessel from Port to General Lighterage Area, not “inland waterways”

Gujarat AAR holds that service of transportation of goods in barrages from mother vessel to daughter vessel upto General Lighterage Area are not entitled to exemption as “Inland waterways”; Applicant is engaged in business of providing services of transportation of goods from Magdalla Port (located on the southern bank of the Tapi River) to the General Lighterage Area (Anchoring Point of Mother Vessel) or vice versa; Perceives that ‘inland waterways’ as...