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Service Tax - Highlights / Catch Notes

Home Highlights December 2018 Year 2018 This

GTA - exemption for transportation of agricultural produce / ...

Case Laws     Service Tax

December 7, 2018

GTA - exemption for transportation of agricultural produce / food grains or food stuff - nature of goods after processing done upon maize to extract sooji as well as atta - This process does not make any difference. Resultantly, both the products though acquire a distinct marketability but retains the essential characteristic of the derivatives of the agricultural produce i.e. maize. - benefit of exemption allowed.

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