GST exemption for unroasted coffee beans continues under prescribed schedules; supply treated as exempt goods. Exemption from GST applies to coffee beans, not roasted as classified in the relevant schedules, treating such unroasted coffee as exempt supplies for GST purposes while the scheduled exemption remains in force.
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Provisions expressly mentioned in the judgment/order text.
GST exemption for unroasted coffee beans continues under prescribed schedules; supply treated as exempt goods.
Exemption from GST applies to coffee beans, not roasted as classified in the relevant schedules, treating such unroasted coffee as exempt supplies for GST purposes while the scheduled exemption remains in force.
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