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of <h1>Clause 137 of Finance Bill 2020 exempts fishmeal supply from tax and reduces tax on agri parts retrospectively.</h1> Clause 137 of the Finance Bill, 2020, addresses retrospective changes in Union territory tax provisions. It exempts the supply of fishmeal from this tax for the period between July 1, 2017, and September 30, 2019. Additionally, it imposes a reduced tax rate of six percent on the supply of pulley, wheels, and other parts used in agricultural machinery, from July 1, 2017, to December 31, 2018. The clause specifies that no refunds will be issued for taxes already collected during these periods.
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