Transportation exemptions for specified goods clarified and harmonised with GTA treatment, adding organic manure and cotton while narrowing foodstuff scope. Exemptions for transportation by rail or vessel apply to specified categories of goods, with amendments harmonising these exemptions with Goods Transportation Agency treatment, adding organic manure and cotton (ginned or baled), and narrowing exempted foodstuffs to staple items such as food grains, pulses, flour, milk and salt; definitions specify 'agricultural produce' as produce subject only to customary processing that does not alter essential characteristics and 'goods' as broadly movable property.