GST Exemption for Rail and Vessel Transport Covers Relief Goods, Defense Equipment, and Agricultural Produce; Updated July 18, 2022.

Services related to the transportation of specific goods by rail or vessel within India are exempt from GST. These goods include relief materials for disaster victims, defense or military equipment, registered newspapers or magazines, agricultural produce, milk, salt, food grains, and organic manure. The definition of "agricultural produce" covers items cultivated from plants and animals, excluding horses, with minimal processing that retains their essential characteristics. The term "vessel" is defined as per the Major Port Trusts Act, 1963. Amendments to these exemptions were made effective from July 18, 2022, removing railway equipment from the list.