GTA service for transportation of rice is exempt or not
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Exemption from GST against GTA services for 'rice' can be claimed under Serial no. 21 (d) of Notification No. 12/2017- Central Tax (Rate) as amended till date.
These are ex facie views of mine and the same should not be construed as professional advice / suggestion.
According to Sl. No. 21 (d) of Notification No. 12/2017 C.T. (Rate) dated 28.06.2017 as amended Services provided by a goods transport agency, by way of transport in a goods carriage of milk, salt and food grain including flour, pulses and rice falling under Heading 9965 or Heading 9967 is chargeable at 'Nil' rate.
Yes transporatation of rice by GTA is exempt from GST.