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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, packing, storage and warehousing is confined to agricultural produce that is unprocessed or processed by cultivators without changing essential characteristics. Processed tea, coffee, jaggery, split pulses, spices, dry fruits and cashew nuts are excluded, while green tea leaves and whole pulses qualify. Inter-State stock transfers of aircraft engines, parts and accessories between distinct persons are taxable, with corresponding input tax credit available. Specified government-funded and government-managed general insurance services supplied to individuals are exempt from GST.</description>
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