Clarifications regarding applicability of GST and availability of ITC in respect of certain services

GST applicability on processed agricultural products clarified; exemption confined to unprocessed produce, with ITC rules for inter-state transfers.

Clarifies GST scope and input tax credit for specified services: only unprocessed primary agricultural produce qualifies for the nil-rate exemption on loading, packing, storage and warehousing; processed products fall outside the exemption and attract GST. Inter-state stock transfers between distinct persons attract GST and input tax credit on aircraft engines, parts and accessories may be used to discharge GST on such transfers. General insurance where the total premium is paid by government, and government-provided insurance services to individuals, are exempt.