<h1>GST exemption for goods transport agency services to government entities where the recipient is registered solely for tax deduction.</h1> Services by a goods transport agency transporting goods in a goods carriage are exempt from GST when provided to government departments, local authorities, or governmental agencies that are registered under the GST Act solely for tax deduction purposes and not for making taxable supplies. 'Goods carriage' follows the Motor Vehicles Act definition, and 'goods transport agency' means a person providing road transport of goods who issues a consignment note, excluding electronic commerce operators engaged in local delivery.