https://www.taxtmi.com/caselaws?id=414607 The exemption notification's own definition of "agricultural produce" governs transportation relief, rather than any definition under the earlier Finance Act regime. Fresh eggs in shell, including hatching eggs, were treated as products of animal rearing on which no further processing is done and which retain their essential characteristics. On that basis, rail transport of such eggs from one place in India to another falls within the exemption for transportation of agricultural produce under Serial No. 20 of Notification No. 12/2017-Central Tax (Rate). en-us Fri, 29 Oct 2021 00:00:00 +0530 Fri, 28 Mar 2025 11:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=414607 The exemption notification's own definition of "agricultural produce" governs transportation relief, rather than any definition under the earlier Finance Act regime. Fresh eggs in shell, including hatching eggs, were treated as products of animal rearing on which no further processing is done and which retain their essential characteristics. On that basis, rail transport of such eggs from one place in India to another falls within the exemption for transportation of agricultural produce under Serial No. 20 of Notification No. 12/2017-Central Tax (Rate). Case-Laws GST Fri, 29 Oct 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=414607