Explore the implications of non-issuance of E-Invoice for exempt goods under GST. Analysis of relevant sections, rules, and notifications to avoid penalties and litigation.
Here we try to focuses on taxability in relation to agricultural produce & classification of goods under the definition of agriculture produce, in accordance with notifications, circulars, advance rulings (AAR under GST) & ruling from Apex Courts & High Courts in the erstwhile provision of Service Tax law and the provision has been incorporated under GST law.