Negative list item

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In Service tax negative list, there is an item of agriculture wherein plantations are included and tea is included too. I want to know if we export sale tea leaves will it be exempt or taxable? I mean, negative list is applicable on tea leaves or finished product of tea? Please help me. Thank you friends smiley 

Replies (3)

your case will be covered under trading of goods clause (e) of section 66D, hence not taxable.

It is sale of goods not liable to service tax.

I was reading a guidance note Q) Would plantation crops like rubber, tea or coffee be also covered under agriculture produce? -- Yes. Such plantation crops are also covered under agriculture produce. I want to know whether the tea given here is tea leaves or finished product of tea?


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