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    <description>Exemption from GST covers services by way of transportation of goods by road and by inland waterways, except services of a goods transportation agency and a courier agency; local delivery services provided by or through an Electronic Commerce Operator are excluded. Definitions limit &quot;inland waterway&quot; to waterways under the Inland Waterways Authority of India Act, 1985 or the Inland Vessels Act, 1917, and &quot;vessel&quot; follows the Major Port Trusts Act, 1963. A departmental clarification addresses GST treatment for transport of minerals by vehicles with drivers.</description>
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