Home Case Index All Cases GST GST + AAAR GST - 2022 (11) TMI AAAR This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2022 (11) TMI 898 - APPELLATE AUTHORITY FOR ADVANCE RULING, TELANGANALevy of GST - agricultural produce - seeds received, processed, packed and returned by the Applicant, as job worker - storage of the seeds in the storage facility/godowns, loading, unloading and packing of the seeds (heading No.9986) by the applicant - job worker on job work basis - cleaning, drying, grading and treatment with chemicals (heading No.9986) carried out by the applicant - date of the impugned order is 18.2.2022 and the appeal is filed on 4.3.2022 - whether the appeal is found to be in time? HELD THAT:- In the present case, as per the written submission, the applicant takes organizing the production of agricultural seeds, storing the agricultural seeds, drying of maize cobs, it segregates part of the agriculture produce based on its quality and germination strength and undertakes preservation process such as clearing, drying, grading and chemical processing to make the seed fit for sowing purpose and to have better shelf life. The applicant has pleaded that till the chemical processing is taken up the seed retains the character of the agriculture produce on par with any agriculture produce and they are entitled for exemption in respect of services availed by them. Had the activities of the applicant are only cleaning, drying, grading without involving any chemical processing on the subject produce, then the services would be on agriculture produce and exemption would be available. However, since in this case it is not proved beyond doubt by the applicant that their activities get exempted under the said two notifications, we are not inclined to accept the plea of the applicant. The order passed by the lower authority is upheld - Appeal disposed off.
|