If the service receiver is in dairy farming business and he is procuring procees catel feed and raw catel feed from trader, manufacturer and farmer as a food to cows. My question is that whether service tax under GTA will attract on transportation of these goods or for selected of them. The definition of agriculture produce as per Sec65B is not exhaustive, So please guide which transportation will be taxable under reverse charge.
Note : Catel feed includes such as Idraneel, Gawar Corma, Maka Bharda etc.