https://www.taxtmi.com/highlights?id=66657 Levy of GST - agricultural produce - seeds received, processed, packed and returned by the Applicant, as job worker - Had the activities of the applicant are only cleaning, drying, grading without involving any chemical processing on the subject produce, then the services would be on agriculture produce and exemption would be available. However, since in this case it is not proved beyond doubt by the applicant that their activities get exempted under the said two notifications, we are not inclined to accept the plea of the applicant. - AAAR en-us Sat, 19 Nov 2022 14:41:08 +0530 Sat, 19 Nov 2022 14:41:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=66657 Levy of GST - agricultural produce - seeds received, processed, packed and returned by the Applicant, as job worker - Had the activities of the applicant are only cleaning, drying, grading without involving any chemical processing on the subject produce, then the services would be on agriculture produce and exemption would be available. However, since in this case it is not proved beyond doubt by the applicant that their activities get exempted under the said two notifications, we are not inclined to accept the plea of the applicant. - AAAR Highlights GST Sat, 19 Nov 2022 14:41:08 +0530 https://www.taxtmi.com/highlights?id=66657