Heading 9986
Services – Exemption from GST
GST
Carrying out an intermediate production process as job work in relation to cultivation of plants and rearing of all life forms of animals, except the rearing of horses, for food, fibre, fuel, raw material or other similar products or agricultural produce.
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\nClarification
\n * Clarification on whether custom milling of paddy by Rice millers for Civil Supplies Corporation is liable to GST or is exempted. [ See Circular No. 19\/19\/20<\/p>\n
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