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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        Benefit of Exemption from GST - the service of loading, unloading etc. of agricultural produce - the Applicant renders the service of loading, unloading etc. after the cargo of yellow peas, imported from a foreign land after procured from the farmers in the foreign land, reaches the port of entry in India - exemption not available

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