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RCM On GTA Service, Goods and Services Tax - GST

Issue Id: - 114890
Dated: 19-4-2019
RCM On GTA Service

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If Groundnut is a agriculture produce or not ? If Yes then should i have to pay RCM on it's transportation ?

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1 Dated: 19-4-2019

Groundnut (without shell) is not agricultural produce. No exemption is available under Notification No.11/17-CT(Rate). See decision of AAAR, Rajasthan reported as 2019 (3) TMI 1010 - APPELLATE AUTHORITY FOR ADVANCE RULING, RAJASTHAN Applicant : Sardar Mal Cold Storage & Ice Factory.


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