https://www.taxtmi.com/article/detailed?id=11599 The exemption for services relating to agricultural produce is confined to activities tied to the primary market and goods in the state delivered by the farmer; processes such as de husking or splitting by pulse millers mean pulses are not treated as agricultural produce for the exemption. Consequently, loading and unloading of imported pulses that are not in the primary-market agricultural-produce form does not qualify for exemption under the Service Exemption Notification. en-us Thu, 13 Jul 2023 10:05:09 +0530 Thu, 13 Jul 2023 10:05:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=11599 The exemption for services relating to agricultural produce is confined to activities tied to the primary market and goods in the state delivered by the farmer; processes such as de husking or splitting by pulse millers mean pulses are not treated as agricultural produce for the exemption. Consequently, loading and unloading of imported pulses that are not in the primary-market agricultural-produce form does not qualify for exemption under the Service Exemption Notification. Articles Goods and Services Tax - GST Thu, 13 Jul 2023 10:05:09 +0530 https://www.taxtmi.com/article/detailed?id=11599