GST exemption for provisionally preserved vegetables applies when produce is unsuitable for immediate consumption, per amended notifications. Exemption from GST covers vegetables provisionally preserved which are unsuitable in that preserved state for immediate consumption; treated as a schedule entry and subsequently revised by notifications to amend and clarify the scope and wording while retaining unsuitability for immediate consumption as the operative condition for exemption.
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 provisionally preserved vegetables applies when produce is unsuitable for immediate consumption, per amended notifications.
Exemption from GST covers vegetables provisionally preserved which are unsuitable in that preserved state for immediate consumption; treated as a schedule entry and subsequently revised by notifications to amend and clarify the scope and wording while retaining unsuitability for immediate consumption as the operative condition for exemption.
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