Whole Pulse Grains and Cereals with Minimal Processing Classified as Agricultural Produce, Retain Essential Characteristics for Market Suitability.
Case-Laws
GST
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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