# Transportation Services - GST Exemptions
## Transportation of Goods by Air
- Services by air, of goods, from a place outside India to a customs station in India → EXEMPT
- Satellite launch services → EXEMPT
## Transportation of Goods by Rail/Vessel
Following goods, when transported by rail or vessel, are EXEMPT:
- Relief materials for victims of natural/man-made disasters
- Defence or military equipment
- Newspaper or magazine registered with Registrar of Newspapers
- Railway equipment or materials
- Agricultural produce
- Milk, salt, food grain (including flour, pulses, and rice)
- Organic manure
## Goods Transport Agency (GTA) Services
- Services by GTA to an unregistered person → EXEMPT
- Services by GTA to a person registered only for TDS under Section 51 → EXEMPT
## Passenger Transportation Exemptions
- Services by way of giving on hire:
- To a state transport undertaking, a motor vehicle meant to carry more than 12 passengers → EXEMPT
- To a local authority, an electrically operated vehicle meant to carry more than 12 passengers → EXEMPT
- To a GTA, a means of transportation of goods → EXEMPT
- Motor vehicle for transport of students, faculty, and staff to a person providing exempt education services → EXEMPT
## Toll Charges and Road Access
- Access to road or bridge on payment of toll charges → EXEMPT
- Overloading charges/Additional toll charges → EXEMPT (same treatment as principal supply)