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of <h1>GST exemption for goods transport agencies carrying specified items like agricultural produce, milk, food grains, newspapers, relief and defence goods</h1> Exemption from GST is provided for services of a goods transport agency (GTA) transporting specified items in a goods carriage, including agricultural produce, milk, salt, food grains, organic manure, registered newspapers/magazines, relief materials for disaster victims, and defence or military equipment. Definitions clarify 'agricultural produce' and 'goods carriage,' and define GTA as a road transporter issuing a consignment note while excluding electronic commerce operators engaged in local delivery. Amendments over time adjusted listed items and removed earlier small-value transport exemptions and refined the GTA exclusion language.
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