GST on Pouch Filling Machine used in milk dairy

In re Magnam Netlink Private Limited (GST AAR Gujarat)

Agricultural Produce shall not include further processed produce other than such processing is done by a cultivator or producer which does not alter its essential characteristics. Therefore the milk on which processes have been carried out by other than a cultivator or a producer shall not fall under Agricultural Produce. The milk when brought to process by the said Pouch Filling Machine would have already gone under various processes of filtration, stra

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