Exemption for goods transport agency services: transport of specified goods exempt from GST when carried in goods carriage. Services of a goods transport agency by way of transport in a goods carriage are exempt from GST when transporting specified goods, including agricultural produce, milk, salt and food grains, organic manure, registered newspapers or magazines, relief materials for disaster victims, and defence or military equipment. Definitions specify 'agricultural produce' as primary-market produce and adopt the Motor Vehicles Act meaning for 'goods carriage'; 'goods transport agency' covers persons providing road-transport services issuing a consignment note, with exclusions for certain electronic commerce local-delivery operators. Amendments removed prior value-based consignment exceptions and refined definitions and scope of the exemption.
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Provisions expressly mentioned in the judgment/order text.
Exemption for goods transport agency services: transport of specified goods exempt from GST when carried in goods carriage.
Services of a goods transport agency by way of transport in a goods carriage are exempt from GST when transporting specified goods, including agricultural produce, milk, salt and food grains, organic manure, registered newspapers or magazines, relief materials for disaster victims, and defence or military equipment. Definitions specify "agricultural produce" as primary-market produce and adopt the Motor Vehicles Act meaning for "goods carriage"; "goods transport agency" covers persons providing road-transport services issuing a consignment note, with exclusions for certain electronic commerce local-delivery operators. Amendments removed prior value-based consignment exceptions and refined definitions and scope of the exemption.
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