https://www.taxtmi.com/highlights?id=51051 Agricultural produce or not - Benefit of exemption - services by way of handling the imported raw whole yellow peas - The spirit of the legislature was intended to boost the agricultural sector of the home country and not that of a foreign land - The primary market in the instant case being located in foreign shores does not conform to the definition as stated above. en-us Sun, 05 Jan 2020 12:36:22 +0530 Sun, 05 Jan 2020 12:36:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=51051 Agricultural produce or not - Benefit of exemption - services by way of handling the imported raw whole yellow peas - The spirit of the legislature was intended to boost the agricultural sector of the home country and not that of a foreign land - The primary market in the instant case being located in foreign shores does not conform to the definition as stated above. Highlights GST Sun, 05 Jan 2020 12:36:22 +0530 https://www.taxtmi.com/highlights?id=51051