GST Exemption for Fumigation Services in Agricultural Warehouses Removed Effective July 18, 2022, per Notification No. 4/2022.

Heading 9985, which previously provided a GST exemption for services related to fumigation in agricultural produce warehouses, has been omitted as per Notification No. 4/2022-Integrated Tax (Rate) effective from July 18, 2022. The term "agricultural produce" is defined as products from plant cultivation and animal rearing, excluding horses, intended for food, fiber, fuel, or raw material, with minimal processing that retains their essential characteristics for marketability. This exemption was originally inserted through Notification No. 2/2018-Integrated Tax (Rate) on January 25, 2018.