Transportation Service to Government

[Sangeetha D]

“Whether the transportation services provided by me to the Government for carrying agricultural produce such as paddy and grains are liable to GST, or whether such services fall under the exemption available for transportation of agricultural produce as per Notification No. 12/2017 – Central Tax (Rate)?”

[Sadanand Bulbule]

Yes.  Transportation of "agricultural produce" to the Government or private parties, being exempt service, is not liable for GST. 

AI Summary

Transportation services of agricultural produce to government or private parties are exempt from GST under the specified notification. Transportation of agricultural produce to the Government or to private parties is an exempt service and is not subject to GST under the applicable notification.