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    <title>Service tax exemption for transportation of life saving medicines</title>
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    <description>Whether transportation of life saving medicines by a goods transport agency is exempt turns on the notification&#039;s enumerated categories for GTA exemption. The listed exempt goods include agricultural produce; consignments under low charge thresholds; milk, salt and food grains; fertilizers and oil cakes; registered newspapers; relief materials for disaster victims; defence or military equipment; and ginned cotton. Life saving drugs are not included, so transportation of such medicines does not fall within the GTA exemption.</description>
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      <description>Whether transportation of life saving medicines by a goods transport agency is exempt turns on the notification&#039;s enumerated categories for GTA exemption. The listed exempt goods include agricultural produce; consignments under low charge thresholds; milk, salt and food grains; fertilizers and oil cakes; registered newspapers; relief materials for disaster victims; defence or military equipment; and ginned cotton. Life saving drugs are not included, so transportation of such medicines does not fall within the GTA exemption.</description>
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