GST exemption for dried shelled leguminous vegetables excludes pre-packaged or labelled supplies, removing tax on specified goods. An exemption from GST applies to dried leguminous vegetables, shelled, whether or not skinned or split, except when supplied pre-packaged and labelled; the exemption is effected by a 2025 rate notification operative from a subsequently specified effective date.
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Provisions expressly mentioned in the judgment/order text.
GST exemption for dried shelled leguminous vegetables excludes pre-packaged or labelled supplies, removing tax on specified goods.
An exemption from GST applies to dried leguminous vegetables, shelled, whether or not skinned or split, except when supplied pre-packaged and labelled; the exemption is effected by a 2025 rate notification operative from a subsequently specified effective date.
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