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    <title>Clarifications regarding applicability of GST and availability of ITC in respect of certain services</title>
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    <description>GST exemption for handling and warehousing is confined to agricultural produce that remains unprocessed or undergoes only cultivator-level processing without alteration of essential characteristics. Processed tea, coffee, split pulses, jaggery, spices, dry fruits and cashew nuts are excluded. Inter-State stock transfers of aircraft engines and parts between distinct persons are taxable, with input tax credit available for tax discharge on such transfers. Specified insurance services funded wholly by government, and government-provided general insurance to individuals, are exempt.</description>
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      <description>GST exemption for handling and warehousing is confined to agricultural produce that remains unprocessed or undergoes only cultivator-level processing without alteration of essential characteristics. Processed tea, coffee, split pulses, jaggery, spices, dry fruits and cashew nuts are excluded. Inter-State stock transfers of aircraft engines and parts between distinct persons are taxable, with input tax credit available for tax discharge on such transfers. Specified insurance services funded wholly by government, and government-provided general insurance to individuals, are exempt.</description>
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      <pubDate>Wed, 15 Nov 2017 00:00:00 +0530</pubDate>
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