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    <title>Clarification on transport charges</title>
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    <description>Transportation of goods by road is exempt when not supplied by a Goods Transportation Agency or a courier agency; transportation by inland waterways is also exempt. Services supplied by a GTA or courier agency remain taxable at the rates prescribed for goods transport services. Exemptions also encompass road vehicles not covered by the Motor Vehicles Act such as three wheelers and tractors.</description>
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      <description>Transportation of goods by road is exempt when not supplied by a Goods Transportation Agency or a courier agency; transportation by inland waterways is also exempt. Services supplied by a GTA or courier agency remain taxable at the rates prescribed for goods transport services. Exemptions also encompass road vehicles not covered by the Motor Vehicles Act such as three wheelers and tractors.</description>
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      <law>GST</law>
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