Gta services

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sunny (Querist)
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14 July 2013 What is meant by Food Grains or cereals as mentioned for exepmtion on freight for GTA services.

Whether dried vegetables like dry potato chips, tomato paste etc would be covered for exepmtion.

What does the term Food Grains or cereals covers.

Ganeshbabu K

Ganeshbabu K (Expert)
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15 July 2013 1)No. Potato chips and tomato paste is not an agriculture produce..

2)In terms of the definition of agricultural produce, only such processing should be carried out as is usually done by cultivator producers which does not alter its essential characteristics but makes it marketable for primary market.

3) Potato chips of tomato ketchup are manufactured through processes which alter the essential characteristic of farm produce (potatoes and tomatoes in this case).

Thanks & regards
Ganesh babu k

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