Home Case Index All Cases GST GST + AAR GST - 2021 (10) TMI AAR This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2021 (10) TMI 520 - AAR - GSTExemption from GST - Godown Rent collected from the CCI - N/N. 21/2019 – Central Tax (Rate) Dated 30.09.2019 based on the Circular No.16/16/2017-GST - HELD THAT:- The CCI has purchased raw cotton from farmers in the primary market and then processed it in ginning mills on job work basis. CCI has paid tax on ginning and pressing to the ginning mills as it cannot claim exemption under Entry 24 of the modified Notification No. 11/2017. This processing is not meant for primary market and hence it cannot be treated as raw cotton. Therefore it cannot be claimed that the cotton stored by CCI in the warehouses of the applicant fall under Entry 24B of Notification No. 21/2019 dated: 30.09.2019. The warehousing services rendered by the applicant to CCI do not fall under Entry 24B Notification No. 21/2019 dated:30.09.2019 and hence are taxable at the rate of 9% under CGST and SGST each. Application disposed off.
|