https://www.taxtmi.com/manuals?id=2782 GST exemptions cover transportation services by road (except services by a goods transport agency or courier agency) and by inland waterways; air and vessel carriage are exempt up to the customs station of clearance; rail and vessel transport within India are exempt only for specified goods. Definitions distinguish courier agency, goods transport agency and inland waterway. Goods transport agency supplies to unregistered persons and certain government recipients attract specific exemption treatments, while listed registered entities are excluded and may attract reverse charge liability. en-us Wed, 31 May 2023 11:15:00 +0530 Sat, 12 Aug 2023 12:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=2782 GST exemptions cover transportation services by road (except services by a goods transport agency or courier agency) and by inland waterways; air and vessel carriage are exempt up to the customs station of clearance; rail and vessel transport within India are exempt only for specified goods. Definitions distinguish courier agency, goods transport agency and inland waterway. Goods transport agency supplies to unregistered persons and certain government recipients attract specific exemption treatments, while listed registered entities are excluded and may attract reverse charge liability. Manuals GST Wed, 31 May 2023 11:15:00 +0530 https://www.taxtmi.com/manuals?id=2782