Whether Cleaning Of Export Cargo By Fumigation Is Taxable Under "clea

1.	Whether Cleaning Of Export Cargo By Fumigation Is Taxable Under "cleaning Services"?
Answer» No. Fumigation of export cargo including agricultural/horticultural produce, WHETHER loaded into containers or otherwise, does not satisfy the statutory DEFINITION of "CLEANING activity" under Section 65(24b) of the Finance Act, 1994. Further the cleaning of the containers used for EXPORTING the cargo are also exempted from the scope of cleaning services. No. Fumigation of export cargo including agricultural/horticultural produce, whether loaded into containers or otherwise, does not satisfy the statutory definition of "cleaning activity" under Section 65(24b) of the Finance Act, 1994. Further the cleaning of the containers used for exporting the cargo are also exempted from the scope of cleaning services.

Whether Cleaning Of Export Cargo By Fumigation Is Taxable Under "cleaning Services"?

Answer»

No. Fumigation of export cargo including agricultural/horticultural produce, WHETHER loaded into containers or otherwise, does not satisfy the statutory DEFINITION of "CLEANING activity" under Section 65(24b) of the Finance Act, 1994. Further the cleaning of the containers used for EXPORTING the cargo are also exempted from the scope of cleaning services.

No. Fumigation of export cargo including agricultural/horticultural produce, whether loaded into containers or otherwise, does not satisfy the statutory definition of "cleaning activity" under Section 65(24b) of the Finance Act, 1994. Further the cleaning of the containers used for exporting the cargo are also exempted from the scope of cleaning services.

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