Circular No. 16/16/2017 Clarifies GST Classification for Warehousing Services of Agricultural Produce; Supersedes Previous Tax Interpretations.

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....Warehousing services - Agricultural Produce or not - rate of tax - Circular No. 16/16/2017 GST - This circular is an excellent guide to determine whether a particular produce can be termed as an agricultural produce or not. Vide this circular it has also been made clear that any clarification issued in the past contrary to this circular in the context of Service Tax or VAT/ Sales Tax is no more relevant.....