https://www.taxtmi.com/article/detailed?id=8564 The AAR and AAAR applied the Notification No. 12/2017 CT (Rate) definition of agricultural produce, concluding that tea subjected to manufacturer processing (drying, rolling, fermentation, roasting, sieving) by persons other than cultivators acquires altered characteristics and thus does not qualify as agricultural produce; accordingly, warehousing and related services for such processed tea are not covered by the exemption for loading, unloading, packing, storage or warehousing of agricultural produce. en-us Thu, 27 Jun 2019 07:25:24 +0530 Thu, 27 Jun 2019 07:25:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=8564 The AAR and AAAR applied the Notification No. 12/2017 CT (Rate) definition of agricultural produce, concluding that tea subjected to manufacturer processing (drying, rolling, fermentation, roasting, sieving) by persons other than cultivators acquires altered characteristics and thus does not qualify as agricultural produce; accordingly, warehousing and related services for such processed tea are not covered by the exemption for loading, unloading, packing, storage or warehousing of agricultural produce. Articles Goods and Services Tax - GST Thu, 27 Jun 2019 07:25:24 +0530 https://www.taxtmi.com/article/detailed?id=8564