Transport of Specific Goods by Agency Exempt from GST; Includes Agricultural Produce, Milk, Defense Equipment. Effective July 18, 2022.

Services provided by a goods transport agency for transporting specific goods in a goods carriage are exempt from GST under CGST, UTGST, SGST, and IGST. These goods include agricultural produce, milk, salt, food grains, organic manure, registered newspapers or magazines, relief materials for disaster victims, and defense or military equipment. The definition of "agricultural produce" excludes processed goods unless processing is minimal and does not alter essential characteristics. "Goods carriage" and "goods transport agency" are defined according to the Motor Vehicles Act and the issuance of consignment notes, respectively. Amendments to these provisions were made effective from July 18, 2022.