Notification 3/2013, Service Tax

[kamal chordia]

Dear Sir

Please note thatn Notification no 25/2012 is further amendment vide notification no 3/2013 wherein transporation  of goods through Goods Transport Agency is exempt in some cases as under

[1] Agricultural produce:

Please confirm that cotton is covered in agriculture produce or not (we are purchasing cotton for making cotton yarn)

Thanks & regards

Kamal

Posts / Replies

[Rama Krishana]

In my view cotton with seeds, i.e. before in original form would be falling within the category of agriculture produce. The cotton after ginning process and removal of cotton seeds, it would no longer remains as unprocessed agriculture produced.