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        GST

        Heading 9988 or any other Heading of Section 8 and Section 9

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        GST exemption for post-harvest services for fruits and vegetables where treatment does not alter essential characteristics. Exemption under Heading 9988 and related headings covers services such as pre-conditioning, pre-cooling, ripening, waxing, retail packing and labelling of fruits and vegetables, provided those services do not change or alter the essential characteristics of the produce.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                GST exemption for post-harvest services for fruits and vegetables where treatment does not alter essential characteristics.

                                Exemption under Heading 9988 and related headings covers services such as pre-conditioning, pre-cooling, ripening, waxing, retail packing and labelling of fruits and vegetables, provided those services do not change or alter the essential characteristics of the produce.


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