Heading 9967 or Heading 9985 - GST - Services - General Exemption from GST - CGST / UTGST / SGST / IGST

Services by way of storage or warehousing of cereals, pulses, fruits and vegetables. ************* Notes: As amended 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 storage or warehousing of cereals, pulses, fruits, nuts and vegetables, spices, copra, sugarcane, jaggery, raw vegetable fibres such as cotton, flax, jute etc., indigo, unmanufactured tobacco, betel leaves, tendu leaves, coffee and tea. ********* Note: Inserted vide Notification No. 20/2019- Integrated Tax (Rate) dated 30-09-2019 w.e.f. 01-10-2019