Tax Management India. Com
                        Law and Practice: A Digital eBook ...

Category of Documents

TMI - Tax Management India. Com
Case Laws Acts Notifications Circulars Classification Forms Manuals SMS News Articles
Highlights
D. Forum
What's New

Share:      

        Home        
 

TMI Blog

Home List
← Previous Next →

2018 (6) TMI 622

rdalu, anjeer (fig), date, ambli foal - Whether all cereals, pulses, spices, copra, jaggery (Gur), groundnuts (with or without shell), groundnut seeds, turmeric dried and ginger dried (soonth), cashew, almond, kismis, jardalu, anjeer (fig), date, ambli foal are covered under the definition of ‘Agriculture Produce’ as defined under N/N. 11/2017-Central Tax (Rate) dated 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 .....

X X X X X X X

Full Text of the Document

X X X X X X X

the definition of agriculture produce as defined under Notification No. 11/2017-Central Tax (Rate). - RULING NO. GUJ/GAAR/RULING/2017-18/1 (IN APPLICATION NO. Advance Ruling/SGST&CGST/2017-18/AR/7) - 13-12-2017 - Mr. G.C. Jain, Member And Mr. R.B. Mankodi, Member For The Applicant : Shri Rubbal Bhandari, CA And Shri Ashish Guru, Director RULING The 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, ra .....

X X X X X X X

Full Text of the Document

X X X X X X X

017. If the answer to above point is affirmative, then whether the taxability of goods mentioned above point changes if they are received for storage either in bulk packing or small or retail packing with or without name or brand name which is not registered under the Trade Mark Act, 1999 where no further processing is done or such 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 .....

X X X X X X X

Full Text of the Document

X X X X X X X

ms of animals, except the rearing of horses, for food, 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 p .....

X X X X X X X

Full Text of the Document

X X X X X X X

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 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 .....

X X X X X X X

Full Text of the Document

X X X X X X X

1/2017-Central Tax (Rate). Cereal on which any processing is done as is not 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 .....

X X X X X X X

Full Text of the Document

X X X X X X X

 

 

← Previous Next →

 

 

|| Home || About us || Feedback || Contact us || Disclaimer || Terms of Use || Privacy Policy || Database || Members || Refer Us ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.
|| Blog || Site Map - Recent || Site Map ||