Karan Batra
(Creator: TheProTalks)
(2325 Points)
Replied 13 July 2017
This comes in Heading with HSN code 9986 as per which Services by way of pre-conditioning, pre cooling which do not alter the essential characteristics of the said fruits and vegetables are taxable at 0% tax under GST.
This is simply in line with what was under the Negative list in Service tax.
Live class on PF & ESI Enrollment & Returns Filing(with recording)
CAclubindia
