GST : SERVICE TAX : Section 66D(d), Read With Sections 65B(3), 65B(4), 65B(5), 65B(6) and 93, of The Finance Act, 1994 - Negative List of Services - Services Relating to Agriculture or Agricultural Produce - Rice Not Agricultural Produce; But, Following Services are Exempted : (A) Transportation of Rice by Rail/Vessel/GTA; (B) Loading, Unloading, Packing, Storage and Warehousing of Rice; (C) Milling of Paddy Into Rice
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