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    <description>Exemptions for Goods Transport Agency services cover transportation of fruits, vegetables, eggs, milk, foodgrains and pulses, household goods, and consignments subject to low freight thresholds; when freight is payable by certain defined persons (factories, societies, cooperative societies, registered dealers of excisable goods, bodies corporate, or partnership firms), the freight payer, not the GTA, is responsible for the service tax. The scope of the &quot;foodgrain&quot; exemption raises definitional questions.</description>
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