Goods transport agency exemptions refined: specified goods categories and value-based thresholds determine service tax relief applicability.

Exemption for services by a goods transport agency applies to transport in a goods carriage of specified items-agricultural produce; certain foodstuffs (limited to food grains, flours, milk and salt); chemical fertilizer, organic manure and oilcakes; registered newspapers and magazines; relief materials; defence equipment; and cotton ginned or baled-and is subject to value-based thresholds on gross amount charged per consignment or per consignee. Definitions of goods, goods carriage and goods transport agency determine applicability.

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