Service tax exemption for rail transport of specified goods shields listed commodities from service tax under the Finance Act. Exempts from service tax the taxable service of transporting specified goods by rail, listing categories such as defence equipment, railway materials, postal mail bags, disaster relief materials, passengers' luggage and household effects, parcels and numerous low rate commodities and perishables, and certain petroleum products and kerosene for public distribution; the exemption is made under section 93(1) of the Finance Act and is stated to come into force on the first day of July, 2012.