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2021 (11) TMI 388 - AAR - GSTClassification of goods - eggs / hatcheries - classified under the Agricultural Produces/ Products or not - Applicability of GST on Transportation Services by Rail on Eggs/hatcheries under GST Act - HELD THAT:- Eggs, including hatching eggs are obtained by rearing of chicken (Poultry Farming) directly. They are either meant for food or as raw material (hatching eggs) for further propagation, and as per definition of Agricultural Produce, “any produce out of rearing of all life forms of animals, for food, fibre, fuel, raw material or other similar products, on which either no further processing is done or such processing is done as is usually done by a cultivator or producer which does not alter its essential characteristics but makes it marketable for primary market.” Thus fresh eggs in shell on which no further processing is done are covered under the definition of “Agricultural Produce.” There is no condition in the definition that this has to be done by a certain type of person to qualify for the definition. Since the applicant is involved in providing services of transportation of agricultural produces i.e. eggs, by rail from one place in India to another, those services are hence covered under the entry 20 of Notification No.12/2017-Central Tax (Rate) dated 28-06-2017 and hence such services are exempt by the said Notification from payment of taxes under the CGST Act.
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