Whole pulse grains such as whole gram, rajma etc. and ‘cereal’ ...
Case Laws GST
June 14, 2018
Whole pulse grains such as whole gram, rajma etc. and ‘cereal’ on which 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, fall under the definition of agriculture produce.
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