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        Pre-conditioning, pre-cooling, ripening, waxing, retail packing, and labeling of fruits and vegetables exempt from GST under Sections 8 & 9.

        Services related to pre-conditioning, pre-cooling, ripening, waxing, retail packing, and labeling of fruits and vegetables are exempt from GST under Section 8 and Section 9. This exemption applies to CGST, UTGST, SGST, and IGST, provided these processes do not change or alter the essential characteristics of the fruits or vegetables.

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