GST Exemption for Road and Inland Waterway Transport, Except for Certain Agencies, Clarified in Circular No. 177/09/2022-TRU.
Services related to the transportation of goods by road and inland waterways are generally exempt from GST, except for those provided by goods transportation agencies and courier agencies. "Inland waterway" refers to national waterways or other defined inland waters, while "vessel" is as defined in the Major Port Trusts Act. A clarification addresses GST applicability on the transport of minerals from mining sites to railway sidings or plants using vehicles with drivers hired for specific times, as detailed in Circular No. 177/09/2022-TRU dated August 3, 2022.