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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 loading, unloading, packing, storage and warehousing applies only to agricultural produce meeting the prescribed cultivation, rearing and limited-processing criteria. Processed tea, coffee, jaggery, de-husked or split pulses, spices, dry fruits and cashew nuts are excluded, while whole pulse grains remain covered. Inter-State transfers of aircraft engines, parts and accessories between distinct persons are taxable even without consideration, with available GST credit usable for that liability. Specified government-funded or State-provided general insurance services to individuals are exempt.</description>
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      <description>GST exemption for loading, unloading, packing, storage and warehousing applies only to agricultural produce meeting the prescribed cultivation, rearing and limited-processing criteria. Processed tea, coffee, jaggery, de-husked or split pulses, spices, dry fruits and cashew nuts are excluded, while whole pulse grains remain covered. Inter-State transfers of aircraft engines, parts and accessories between distinct persons are taxable even without consideration, with available GST credit usable for that liability. Specified government-funded or State-provided general insurance services to individuals are exempt.</description>
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      <pubDate>Thu, 28 Mar 2019 00:00:00 +0530</pubDate>
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