Transportation of goods exemption under GST covers specified modes and recipients, subject to limits and exclusion after customs clearance. GST exemptions cover transportation services by road (except services by a goods transport agency or courier agency) and by inland waterways; air and vessel carriage are exempt up to the customs station of clearance; rail and vessel transport within India are exempt only for specified goods. Definitions distinguish courier agency, goods transport agency and inland waterway. Goods transport agency supplies to unregistered persons and certain government recipients attract specific exemption treatments, while listed registered entities are excluded and may attract reverse charge liability.