Transportation of agricultural produces, milk, salt and food grain including flour, pulses and rice, ‘relief materials meant for victims of natural or man-made disasters, calamities, accidents or mishap’, newspaper or magazines registered with the Registrar of Newspapers - is exempted –

• A. If it is by a goods transport agency
• B. If it is by a rail - within India
• C. If it is by a vessel - within India
• D. If it is by all of the above