https://www.taxtmi.com/caselaws?id=399792 Inspection, sampling, chemical residue testing, grading and certification of fresh table grapes after production were not treated as support services to agriculture under Heading 9986, because the activity was undertaken for export and marketing rather than for crop production or preparation for the primary market. The ruling held that post-production testing and grading aligned more closely with technical testing and analysis of food and chemicals, and the produce remained marketable without such services. As the activity did not satisfy the requirement of a direct agricultural operation linked to production, it was held not eligible for exemption under Entry 54(a) of Notification No. 12/2017-Central Tax (Rate). en-us Tue, 12 May 2020 00:00:00 +0530 Thu, 20 Mar 2025 16:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=399792 Inspection, sampling, chemical residue testing, grading and certification of fresh table grapes after production were not treated as support services to agriculture under Heading 9986, because the activity was undertaken for export and marketing rather than for crop production or preparation for the primary market. The ruling held that post-production testing and grading aligned more closely with technical testing and analysis of food and chemicals, and the produce remained marketable without such services. As the activity did not satisfy the requirement of a direct agricultural operation linked to production, it was held not eligible for exemption under Entry 54(a) of Notification No. 12/2017-Central Tax (Rate). Case-Laws GST Tue, 12 May 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=399792