First of all, your query is baseless as there is no Goods which covers under section 9(3) All the notification issued in this regard covers only services . Except : The Goods cover under 9(3) are when purcbase from aggriculturist like : As per noti 4/2017 : cashew nut , bidi wraper leaves , silk yarn As per noti.43/2017 , : Raw Cotton purchase from agriculturist
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