Heading 9985 - GST - Services - General Exemption from GST - CGST / UTGST / SGST / IGST

Omitted ************* Notes: Omitted vide Notification No. 4/2022-Integrated Tax (Rate) dated 13.7.2022 w.e.f. 18.7.2022, before it was read as, Services by way of fumigation in a warehouse of agricultural produce. Definitions: (d) agricultural produce means any produce out of cultivation of plants and rearing of all life forms of animals, except the rearing of horses, for food, fibre, fuel, raw material or other similar products, on which either no further processing is done or such processing is done as is usually done by a cultivator or producer which does not alter its essential characteristics but makes it marketable for primary market; ****************************** Note: As inserted vide Notification No. 2/2018- Integrated Tax (Rate) Dated 25-01-2018