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    <title>GTA and Exempted goods under GST</title>
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    <description>Ragi and tamarind qualify as agricultural produce and are exempt from GST when transported by a Goods Transport Agency, provided they retain natural characteristics or undergo only customary processing that does not alter essential characteristics. Jaggery and papad are manufactured products whose processing changes essential characteristics, so their transportation by a GTA is subject to GST and not eligible for the agricultural-produce exemption.</description>
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      <title>GTA and Exempted goods under GST</title>
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      <description>Ragi and tamarind qualify as agricultural produce and are exempt from GST when transported by a Goods Transport Agency, provided they retain natural characteristics or undergo only customary processing that does not alter essential characteristics. Jaggery and papad are manufactured products whose processing changes essential characteristics, so their transportation by a GTA is subject to GST and not eligible for the agricultural-produce exemption.</description>
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      <law>GST</law>
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