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    <description>Whether the Reverse Charge Mechanism applies to outward transportation for exempt agricultural products is answered by Notification No.12/2017-C.T. (Rate) sl.21, which provides that services by a goods transport agency for carriage of agricultural produce and specified goods (including milk, salt, food grains, organic manure, registered newspapers, relief materials and defence equipment), and certain low-consideration consignments, are chargeable to nil rate of tax.</description>
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