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Heading 9965 - GST - Services - General Exemption from GST - CGST / UTGST / SGST / IGSTExtract Services by way of transportation by rail or a vessel from one place in India to another of the following goods (a) relief materials meant for victims of natural or man-made disasters, calamities, accidents or mishap; (b) defence or military equipments; (c) newspaper or magazines registered with the Registrar of Newspapers; 94 [ **** ] (e) agricultural produce; (f) milk, salt and food grain including flours, pulses and rice; and (g) organic manure. ************* Notes: As amended vide Notification No. 4/2022-Integrated Tax (Rate) dated 13.7.2022 w.e.f. 18.7.2022, before it was read as, Services by way of transportation by rail or a vessel from one place in India to another of the following goods (a) relief materials meant for victims of natural or man-made disasters, calamities, accidents or mishap; (b) defence or military equipments; (c) newspaper or magazines registered with the Registrar of Newspapers; (d) railway equipments or materials; (e) agricultural produce; (f) milk, salt and food grain including flours, pulses and rice; and (g) organic manure.
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