TMI Blog2018 (6) TMI 622X X X X Extracts X X X X X X X X Extracts X X X X ..... 28.06.2017? - Held that:- The GST rate for services relating to agricultural produce by way of loading, unloading, packing, storage or warehousing of agricultural produce is NIL as per Sl. No. 54 of Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017 and corresponding Notification issued under GGST Act, 2017 - the applicability of Goods and Services Tax on warehousing of agricultural produce has been clarified vide Circular No. 16/16/2017-GST dated 15.11.2017 issued by the Government of India, Ministry of Finance, Department of Revenue, Central Board of Excise & Customs (Tax Research Unit). Ruling:- Pulses (commonly known as ‘Dal’) (de-husked or split), jaggery, processed dry fruits such as processed cashew nuts, raisin (kismis) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e applicant, M/s. Guru Cold Storage Pvt. Ltd., has referred to notification No. 11/2017-Central Tax (Rate) dated 28.06.2017, which inter-alia provides rate of tax as NIL for support services to agriculture, forestry, fishing, animal husbandry , and submitted that in their opinion, Agricultural Produce includes all cereals, pulses, fruits, nuts and vegetables, spices, copra, sugar cane, jaggery, raw vegetables fibers such as cotton, flax, jute, indigo, unmanufactured tobacco, betel leaves, tendu leaves, rice, coffee and tea but does not include manufactured products such as sugar, edible oils, processed food and processed tobacco, and intra-state support services to agricultural produce by way of loading, unloading, packing, storage or wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ch processing is done which does not alter its essential characteristics but makes its marketable for primary market. 3. The Goods and Services Tax Central Excise Commissionerate, Ahmedabad North submitted that the products mentioned by the applicant in his application are produce out of cultivation of plants but become marketable after some further processing which is generally done by the processor, not by a cultivators or producer, therefore all the above products do not cover under the definition of Agricultural Produce as defined under the Notification No. 11/2017-Central Tax (Rate) dated 28.06.2017. It is also submitted that as all the above products are not covered under Notification No. 11/2017-Central Tax (Rate) dated 28. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fibre, fuel, raw material or other similar products or agricultural produce by way of- (a) ; (b) ; (c) ; (d) ; (e) loading, unloading, packing, storage or warehousing of agricultural produce; (f) ; (g) . (ii) . (iii) . Nil - 5.2 Further, as per explanation (vii) under Para 4 of the said Notification (vii) agricultural produce means 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t marketable for primary market would fall within the definition of agriculture produce. 6.3 In case of tamarind, the tamarind pod is cracked open, string (fibre) are removed and kernel is taken out. Thus, the resultant tamarind (ambali foal) also do not fall under the definition of agriculture produce. The processed groundnuts does not fall under the definition of agriculture produce. Similarly, copra will also fall outside the definition of agriculture produce. However, groundnuts with shell, on which 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 for primary market would fall within the definition of agri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... usually done by a cultivator or producer will fall outside the definition of agriculture produce. Processed spices including processed turmeric and processed ginger (soonth), are not agriculture produce as defined under Notification No. 11/2017-Central Tax (Rate). However, groundnuts with shell, turmeric and ginger on which 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 make it marketable for primary market would fall within the definition of agriculture produce. Whole pulse grains such as whole gram, rajma etc. and cereal on which no further processing is done or such processing is done as is usually done by a cult ..... X X X X Extracts X X X X X X X X Extracts X X X X
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