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    <title>Clarifications regarding applicability of GST and availability of ITC in respect of certain services</title>
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    <description>Only unprocessed produce arising directly from cultivation or rearing qualifies for the nil-rated exemption on loading, unloading, packing, storage and warehousing; processed outputs such as finished tea, processed coffee, jaggery, dehusked or split pulses, processed spices, processed dry fruits and processed cashew nuts are excluded and not exempt. Input tax credit on aircraft engines, parts and accessories is available for inter-state stock transfers between distinct persons despite restrictions on credit for certain passenger transport services. Insurance services fully paid for by government and specified government-to-individual services are exempt from GST.</description>
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