Transportation of goods negative list excludes GTA and courier, altering tax treatment and import/export charging mechanisms. The negative list excludes transportation of goods by road except services of a goods transportation agency or a courier agency, and includes inland waterways; the entry covering carriage by aircraft or vessel from outside India to the first customs station was omitted effective 1 June 2016 though air carriage remains exempt by notification. Domestic shipping is taxed under forward charge, services from foreign shipping lines to Indian businesses attract reverse charge with credit availability, and Cenvat credit is allowed for vessel transport from customs clearance in India to places outside India.