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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>Processed products such as black/green/white tea, processed coffee, dehusked or split pulses, jaggery, processed spices, processed dry fruits and processed cashew nuts fall outside the definition of agricultural produce for GST exemption; therefore loading, unloading, packing, storage and warehousing of those processed products are not exempt. Supplies between distinct persons in the course of business attract GST even without consideration and GST credit on aircraft engines, parts and accessories is available for inter state stock transfers between distinct persons. Government-paid insurance premiums under specified schemes and government-provided general insurance to individuals are exempt from GST.</description>
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