Exemption for loading, unloading, packing and storage services extends to rice and ginned or baled cotton under amended notifications.

Exemption applies to services consisting of loading, unloading, packing, storage or warehousing of rice and of cotton that has been ginned or baled, extending the scope of exempted services under the relevant service tax notifications. The exemption framework identifies the specified service activities as qualifying for relief when performed in relation to rice and cotton ginned or baled, and has been amended to broaden coverage and clarify inclusion alongside transport-related exemptions.

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