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    <title>Applicability of GST on cutting charges of paddy straw and Husk straw</title>
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    <description>Charges for cutting paddy and husk straw supplied as goods fall within two operative treatments: the goods themselves are nil-rated agricultural products, and the cutting and similar on-farm processes are exempt as services relating to cultivation and farm processes that do not alter the essential characteristics of the produce, covering operations like cutting, drying, cleaning and trimming to make produce marketable.</description>
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      <description>Charges for cutting paddy and husk straw supplied as goods fall within two operative treatments: the goods themselves are nil-rated agricultural products, and the cutting and similar on-farm processes are exempt as services relating to cultivation and farm processes that do not alter the essential characteristics of the produce, covering operations like cutting, drying, cleaning and trimming to make produce marketable.</description>
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      <law>GST</law>
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