https://www.taxtmi.com/article/detailed?id=8350 Processed black tea does not qualify as agricultural produce for GST exemption because the post-harvest treatments - including withering, rolling, drying, fermentation, grading and roasting - are manufacturing processes carried out by manufacturers, not cultivators, that alter the essential characteristics, name, character and uses of green tea leaves and render the final product a manufactured good taxable under GST. en-us Fri, 01 Feb 2019 06:45:41 +0530 Fri, 01 Feb 2019 06:45:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=8350 Processed black tea does not qualify as agricultural produce for GST exemption because the post-harvest treatments - including withering, rolling, drying, fermentation, grading and roasting - are manufacturing processes carried out by manufacturers, not cultivators, that alter the essential characteristics, name, character and uses of green tea leaves and render the final product a manufactured good taxable under GST. Articles Goods and Services Tax - GST Fri, 01 Feb 2019 06:45:41 +0530 https://www.taxtmi.com/article/detailed?id=8350