GST on Fumigation service provided in a warehouse of agriculture produce

In re Shri Sai Pest Control (GST AAR Gujarat)

The applicant has claimed that they are providing service of fumigation to the custom bonded warehouse where in agri produce of export are stored. It means that all the such agri produce which are going to be exported before storing in bonded warehouse have been processed further by the exporter to make the said agri product to become exportable. Hence subsequent process on agri produce leading to value addition and further export to out of the country belong to secondary market, do not cover under the categ

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