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2018 (6) TMI 459 - AAR - GSTClassification of goods and/or services or both - cold storage operations for agricultural products - rate of tax - Whether the storage of Agriculture produce falls under Service Account Code (SAC) 9986/9 or 996721 or some other SAC? - Whether the services falls under SAC 9986/9 the exemption under notification no 12/2017 C7R dated 28.06.2017 under entry no 54(e) is applicable to both farmers and traders? - Documents required to be taken by cold storage operator for availing exemption benefit. Held that:- Heading 9967 deals with support services in transportation. Whereas, heading 9986 deals with support services to agriculture, forestry, fishing, animal husbandry. Accordingly, there is no hesitation to rule out the heading 9967 - As seen from the plain reading of the entry 54 and 55, it is evident that the services provided in activity of cultivation, from the initial stages up to the marketable stage, subject to conditions was 4nil rated - as long as the commodities fall under the purview and ambit of' agricultural produce' as referred in the said notification read with the explanation in the circular referred attracts 'nil' rate of tax Applicability of the exemption under N/N. 12/2017(CGST-Rate) - Held that:- The notification is service specific and not person specific. Hence the entry no 54(e) is equally applicable for agricultural produce of both the farmer as well as the trader. Documents to be maintained for claiming such exemption - Held that:- It does not fall under the purview of advance ruling authority as per the provisions of the CGST/AP GSTAct'2017. Ruling:- The storage and warehousing of Agriculture produce falls under Service Account Code (SAC) 9986 and not under 9967 - The exemption under N/N. 12/2017 Central Tax (Rate) dated 28.06.2017 under entry no 54(e) is applicable for agricultural produce of both farmers and traders.
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