Classification of goods - eggs / hatcheries - Since the ...
Case Laws GST
November 13, 2021
Classification of goods - eggs / hatcheries - Since the applicant is involved in providing services of transportation of agricultural produces i.e. eggs, by rail from one place in India to another, those services are hence covered under the entry 20 of Notification No.12/2017-Central Tax (Rate) dated 28-06-2017 and hence such services are exempt by the said Notification from payment of taxes under the CGST Act. - AAR
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