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    <title>Exemption To Agriculture sector [ Entry no. 24,24A,24B,54,55,55A,57 ]</title>
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    <description>Exemptions preserve GST relief for specified agricultural services: storage, warehousing, loading, unloading, packing and related activities for rice, minor forest produce, cereals, pulses, fruits and vegetables; broad coverage for cultivation and rearing services (excluding horses) including farm operations, supply of labour, non character altering on farm processes, leasing of agro machinery/land, and marketing services; job work processes linked to cultivation are exempt except post harvest processes that alter essential characteristics such as milling of paddy into rice, which is not exempt.</description>
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      <description>Exemptions preserve GST relief for specified agricultural services: storage, warehousing, loading, unloading, packing and related activities for rice, minor forest produce, cereals, pulses, fruits and vegetables; broad coverage for cultivation and rearing services (excluding horses) including farm operations, supply of labour, non character altering on farm processes, leasing of agro machinery/land, and marketing services; job work processes linked to cultivation are exempt except post harvest processes that alter essential characteristics such as milling of paddy into rice, which is not exempt.</description>
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