TMI Blog2018 (6) TMI 459X X X X Extracts X X X X X X X X Extracts X X X X ..... als with support services to agriculture, forestry, fishing, animal husbandry. Accordingly, there is no hesitation to rule out the heading 9967 - As seen from the plain reading of the entry 54 and 55, it is evident that the services provided in activity of cultivation, from the initial stages up to the marketable stage, subject to conditions was 4nil rated - as long as the commodities fall under the purview and ambit of' agricultural produce' as referred in the said notification read with the explanation in the circular referred attracts 'nil' rate of tax Applicability of the exemption under N/N. 12/2017(CGST-Rate) - Held that:- The notification is service specific and not person specific. Hence the entry no 54(e) is equally applicable f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... which advance ruling sought by the applicant is as follows: ( a ) The applicant used to provide space to the farmers as well as traders far storage of agriculture produce such as Mirchi(Chillies), whole Pulses, Apples, Potato, Raw cashew nuts Oil seeds, maize ( Corn from maize ), Tamarind, Millets, Cattle feed etc., in his cold storage. In this case the applicant requires advance ruling on Whether the storage of Agriculture produce falls under Service Account Code (SAC) 9986/9 or 99672 1 or some other SAC and rate of tax applicable for such storage of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Further relied on circular 16/16/2017-GST, dated 15th November 2017, issued by TRU of Department of Revenue. 4. For question No. 2(b), he submitted the entry doesn't have any specific reference to specific class of persons but to specific class of services, accordingly contended the benefit of the exemption should be extended for both to the farmers and to the traders. Further elaborated the services by traders are also as part of services for agriculture. 5. For question No. c, he mentioned no specifications of maintaining of records in law. He requested to inform required documents to avail the exem ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ( f ) agricultural extension services; ( g ) services by any Agricultural Produce Marketing Committee or Board or services provided by a commission agent for sale or purchase of agricultural produce . Entry 55 Heading 9986 -/. Carrying out an intermediate production process as job work in relation to 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 or agricultural produce. Heading 9967 (Supporting services in transport) 4.2 On the perusal of above entries, we find that hea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . In this regard, we find that as long as the commodities fall under the purview and ambit of' agricultural produce' as referred in the said notification read with the explanation in the circular referred attracts 'nil' rate of tax. With regard to the applicability of the exemption under Notification No 12/2017(CGST-Rate), we find that the notification is service specific and not person specific. Hence the entry no 54(e) is equally applicable for agricultural produce of both the farmer as well as the trader. 4.4 We find that applicant has also sought ruling in respect of documents to be maintained for claiming such exemption. We are of the view that it does not fall under the purview of advance ruling authority as per t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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