GTA and Exempted goods under GST

[gvenugopal g]

Sirs,

As we are Goods Transport Agency (GTA) registered under GST, carrying various goods and collecting CGST @ 6% and SGST 6%. Kindly let us know the following goods shall it be attracted GST?

TARRIFFDESCRIPTION OF GOODS

1701 or 1702 Jaggery of all types (Cane Jaggery [Gur] & Palmyra Jaggery)

1905 Papad or Appalam, except when served for consumption

0810 Tamarind

1008 Ragi

AI Summary

Agricultural produce exemption: ragi and tamarind transported by goods transport agencies exempt; processed foods like jaggery and papad not.
Ragi and tamarind qualify as agricultural produce and are exempt from GST when transported by a Goods Transport Agency, provided they retain natural characteristics or undergo only customary processing that does not alter essential characteristics. Jaggery and papad are manufactured products whose processing changes essential characteristics, so their transportation by a GTA is subject to GST and not eligible for the agricultural-produce exemption.