Service tax exemptions for rice: transport, handling and milling activities exempt under specified notifications, clarified by circular Clarification that, despite the statutory definition excluding rice, exemption notifications extend negative list benefits to rice: transportation by rail or vessel and by goods transport agency is exempt; loading, unloading, packing, storage and warehousing of rice are exempt; and milling of paddy into rice on a job work basis is exempt as an intermediate agricultural process. Further queries may be addressed to the Tax Research Unit and trade notices may be issued.