liable for deduct tax or not

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Services provided by a goods transport agency, by way of transport in a goods carriage of,- (a) Agricultural produce; (d) foodstuff including flours, tea, coffee, jag gery, sugar, milk products, salt and edible oil, excluding alcoholic beverages; (e) chemical fertilizer and oilcakes; These above services by GTA in relation to transportation of the specified goods shall be exempted

My question is that whether: 1. Rice Bran is covered under (a) Agricultural Produce

Rice Bran is an oil bearing product in powder form which is derived from processing of paddy
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TDS provisions under GST is applicable only in the case of government is deductor.


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