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Clarifications regarding applicability of GST and availability of ITC in respect of certain services

Goods and Services Tax - 16/16/2017 - Dated:- 15-11-2017 - Circular No. 16/16/2017-GST F. No. 354/173/2017-TRU Government of India Ministry of Finance Department of Revenue Tax research Unit **** North Block, New Delhi 15th November 2017 To, The Principal Chief Commissioners/ Chief Commissioners/ Principal Commissioners/ Commissioner of Central Tax (All) / The Principal Director Generals/ Director Generals (All) Madam/Sir, Subject: I am directed to issue clarification with regard to certain issu .....

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g, storage or warehousing of agricultural produce is Nil. 2. Agricultural produce in the notification has been defined to mean any produce out of cultivation of plants and rearing of all life forms of animals, except the rearing of horses, 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 fo .....

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h coffee obtained after processing of coffee beans. 5. Similarly, processing of sugarcane into jaggery changes its essential characteristics. Thus, jaggery is also not an agricultural produce. 6. Pulses commonly known as dal are obtained after dehusking or splitting or both. The process of de-husking or splitting is usually not carried out by farmers or at farm level but by the pulse millers. Therefore pulses (dehusked or split) are also not agricultural produce. However whole pulse grains such .....

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GST and UGST Acts and therefore the exemption from GST is not available to their loading, packing, warehousing etc. and that any clarification issued in the past to the contrary in the context of Service Tax or VAT/ Sales Tax is no more relevant. 2. Is GST leviable on inter-state transfer of aircraft engines, parts and accessories for use by their own airlines? 1. Under Schedule I of the CGST Act, supply of goods or services or both between related persons or between distinct persons as specifie .....

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