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2019 (4) TMI 1497 - AAR - GSTLevy of GST - service for procurement of agricultural produce i.e. oilseeds and pulses from farmers either itself or through Kray Vikray Sahakari Samiti on behalf of its principal - outward supplies of goods as well as services after having procured through Krah Vikrah, Sahakari Samiti according to the purchase order of the NAFED - Deduction of TDS from payment to or credit of KrahVikrah, Sahakari Samiti/RAJFED under Notification No. 50/2018-central tax dated 13.09.2018 - Deduction of TDS from payment to or credit of RAJFED under Notification No. 50/2018-Central Tax dated 13.09.2018. Levy of GST - service for procurement of agricultural produce i.e. oilseeds and pulses from farmers either itself or through Kray Vikray Sahakari Samiti on behalf of its principal - HELD THAT:- The key ingredient for determining relationship under GST would be whether the invoice for the further supply of goods on behalf of the principal is being issued by the agent or not - In the instant case, the applicant issues an invoice in his name for further supply to a buyer/ purchaser (as directed by the Principal i.e. NAFED), therefore, this activity is a supply of goods in terms of Schedule I of the Central Goods and Services Tax Act, 2017, and attracts GST as applicable (the supply of goods by an agent on behalf of the principal without consideration has been deemed to be a supply). Levy of GST - outward Supply of pulses (without any brand name) - HELD THAT:- The applicant is not liable for charging RGST/CGST or IGST on outward supply of pulses (without any brand name) through Krah Vikrah, Sahakari Samiti as the same is exempted under Notification No. 02/2017-Central Tax (Rate) dated 28.06.2017 in accordance to section 11 (1) of CGST Act, 2017. Levy of GST - outward Supply of oilseeds (other than of seed quality) - HELD THAT:- The applicant is liable for charging RGST/CGST or IGST on outward supplies of oilseeds (other than of seed quality) made through Krah Vikrah, Sahakari Sarniti and the same attracts GST@50/0 (SGST 2.5% + CGST 2.5%) under Notification No. 01/2017-Central Tax (Rate) dated 28.06.2017 in accordance to section 1 1 (1) of CGST Act, 2017. Deduction of TDS from payment to or credit of KrahVikrah, Sahakari Samiti/RAJFED under Notification No. 50/2018-central tax dated 13.09.2018 - HELD THAT:- As the applicant is not covered under Notification No. 50/2018central tax dated 13.09.2018 read with Section 51 of CGST Act, 2017 and is therefore not liable to deduct Tax at Source (TDS) from payment to or credit of KrahVikrah, Sahakari Samiti/ RAJFED. Deduction of TDS from payment to or credit of RAJFED under Notification No. 50/2018-Central Tax dated 13.09.2018.- HELD THAT:- As the applicant is not covered under Notification No. 50/2018-Central Tax dated 13.09.2018 read with Section 51 of CGST Act, 2017 and is therefore not liable to deduct Tax at Source (TDS) from payment to or credit of KrahVikrah, Sahakari Samiti /RAJFED for their services of procurement of gunny bags, transportation, insurance and services of surveyors for the applicant to be supplied by the applicant to its principal NAFED itself.
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