https://www.taxtmi.com/caselaws?id=376897 The Appellate Authority upheld the ruling, determining that the Appellant's cleaning activity of agricultural produce does not qualify for the NIL rate of tax under the specified entries of Notification No. 11/2017-Central tax (Rate) and Notification No. 12/2017-Central Tax (Rate). The cleaning process, not conducted at an agricultural farm and making the produce marketable for the secondary market, failed to meet the necessary conditions for exemption, as it did not satisfy all criteria required for the tax exemption. en-us Wed, 31 Oct 2018 00:00:00 +0530 Fri, 07 Mar 2025 12:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=376897 The Appellate Authority upheld the ruling, determining that the Appellant's cleaning activity of agricultural produce does not qualify for the NIL rate of tax under the specified entries of Notification No. 11/2017-Central tax (Rate) and Notification No. 12/2017-Central Tax (Rate). The cleaning process, not conducted at an agricultural farm and making the produce marketable for the secondary market, failed to meet the necessary conditions for exemption, as it did not satisfy all criteria required for the tax exemption. Case-Laws GST Wed, 31 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=376897