Notification No. 25/2012-ST dated June 20, 2012 as amended by Notification no. 3/2013 dated 1.3.2013

The exemptions available to transportation of goods by railway and vessel under S. No 20 and services provided by a goods transportation agency (GTA) under S. No.21 are being harmonized.

Thus exemption to transportation of petroleum and petroleum products, postal mails or mail bags and household effects by railways and vessels will not be available.

While the benefit of transportation of agricultural produce, foodstuffs, relief materials for specified purposes, chemical fertilizers and oilcakes, registered newspapers or magazines and defence equipments will be available to GTAs;

Exemption harmonization for rail and vessel transport narrows covered consignments while preserving GTA benefits for key goods. Harmonization of exemptions aligns rail and vessel carriage with goods transportation agency (GTA) services: exemptions for petroleum and petroleum products, postal mails and household effects by rail and vessel are withdrawn, while exemptions for agricultural produce, foodstuffs, specified relief materials, chemical fertilizers and oilcakes, registered newspapers or magazines, and defence equipment are preserved and available to GTAs.