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<h1>Understanding Transport Exemptions in Mega Exemption Notification No. 12/2017-Central Tax for Goods Movement by Various Modes.</h1> The various exemptions related to the transportation of goods under the Mega Exemption Notification No. 12/2017-Central Tax. It specifies that services by way of transportation of goods are exempt when conducted by road, except for goods transportation agencies and courier agencies, and by inland waterways. Exemptions are also applicable for transportation by aircraft or vessel for imports and exports, with specific conditions and deadlines. Transportation by rail or vessel within India is exempt for specified goods like relief materials and agricultural produce. Goods transport agencies (GTA) have exemptions for transporting certain goods and providing services to unregistered persons or government entities under specific conditions.
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