Heading 9985
Services – Exemption from GST
GST
Omitted
\n
\n*************
\nNotes:
\nOmitted vide Notification No. 4\/2022-Integrated Tax (Rate) dated 13.7.2022 w.e.f. 18.7.2022, before it was read as,
\n Services by way of fumigation in a warehouse of agricultural produce.
\nDefinitions:
\n(d) “agricultural produce” means any produce out of cultivation of plants and rearing of all life forms of animals, except the rearing of horses, for food, fibre, fuel, raw material or other <\/p>\n
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