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; (e) agricultural produce; (f) milk, salt and food grain including flours, pulses and rice; and (g) organic manure. — GST rate 0%

As per Notification 12/2017 (amended by 16/2025), 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; (e) agricultural produce; (f) milk, salt and food grain including flours, pulses and rice; and (g) organic manure. classified under SAC Heading 9965 attracts 0% GST effective 22 September 2025. On an intra-state supply this is charged as 0% CGST plus 0% SGST; on an inter-state supply the full 0% is charged as IGST. This rate applies subject to the condition: Nil.