Exemption for goods transportation exempts specified road and inland waterway services from GST, excluding GTA and courier services. Exemption from GST covers services by way of transportation of goods by road and by inland waterways, except services of a goods transportation agency and a courier agency; local delivery services provided by or through an Electronic Commerce Operator are excluded. Definitions limit 'inland waterway' to waterways under the Inland Waterways Authority of India Act, 1985 or the Inland Vessels Act, 1917, and 'vessel' follows the Major Port Trusts Act, 1963. A departmental clarification addresses GST treatment for transport of minerals by vehicles with drivers.