GST exemption for specified plant products used in perfumery, pharmacy or pesticidal purposes now notified. An exemption from GST applies to plant materials and parts, including seeds and fruits, when of a kind used primarily in perfumery, in pharmacy, or for insecticidal, fungicidal or similar purposes, supplied fresh or chilled; the relief is implemented by a specified notification which fixes the operative commencement.
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Provisions expressly mentioned in the judgment/order text.
GST exemption for specified plant products used in perfumery, pharmacy or pesticidal purposes now notified.
An exemption from GST applies to plant materials and parts, including seeds and fruits, when of a kind used primarily in perfumery, in pharmacy, or for insecticidal, fungicidal or similar purposes, supplied fresh or chilled; the relief is implemented by a specified notification which fixes the operative commencement.
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