# Goods Transportation — GST Exemptions
## Broad Position
Services by way of transportation of goods by ROAD — EXEMPT, except services of:
- GTA (Goods Transport Agency) — Taxable
- Courier Agency — Taxable
Services by way of transportation of goods by Inland Waterways — Exempt.
## Recent Amendment — Local Delivery Through ECO
- Local delivery services provided by an ECO directly → Taxable
- Local delivery services provided through an ECO by a service provider → ECO liable under Sec 9(5)
Example: Blinkit, Zepto, Swiggy Instamart local deliveries.
## Goods Transportation to/from India
Services of transportation of goods by an aircraft from a place outside India to a customs station of clearance in India — Exempt.
## Satellite Launch Services
Satellite launch services supplied by ISRO, Antrix Corporation, NSIL etc. — Exempt.
## Transportation of Specific Goods by Rail or Vessel or GTA
The following goods, when transported by rail, vessel or GTA, are exempt:
- Relief materials for victims of natural/man-made disasters
- Defence or military equipment
- Newspapers or magazines registered with the Registrar of Newspapers
- Agricultural produce
- Salt and food grains including flours, pulses and rice
- Milk
- Organic manure
## GTA Services — Specific Exemptions
Services provided by a GTA to:
- Unregistered person → Exempt (with certain carve-outs)
- A Department/Establishment of CG/SG/UT, Local authority, Govt agencies registered only for TDS under Sec 51 → Exempt
A registered recipient receiving GTA service must pay GST under RCM (unless GTA opts for FCM @ 12%).