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GST - Highlights / Catch Notes

Home Highlights January 2020 Year 2020 This

Agricultural produce or not - Benefit of exemption - services by ...

Case Laws     GST

January 5, 2020

Agricultural produce or not - Benefit of exemption - services by way of handling the imported raw whole yellow peas - The spirit of the legislature was intended to boost the agricultural sector of the home country and not that of a foreign land - The primary market in the instant case being located in foreign shores does not conform to the definition as stated above.

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