TMI Blog2018 (9) TMI 1258X X X X Extracts X X X X X X X X Extracts X X X X ..... e invoice is raised by the agent on the buyer wherein the agriculturist is mentioned as the seller and is signed by the Farmer, agent and the buyer. Further, it is seen that the buyer pays the agent who after deducting his commission for the services rendered passes on the sale proceeds to the farmer. It is evident that these activities of the applicant are those covered by the definition of 'Commission agent' under 'The Tamil Nadu Agricultural Produce Marketing (Regulation) Act, 1987'. From the supporting documents and materials filed by the applicant and the various statutory provisions, it is clear that the activities of the applicant are those services provided by an agent to the farmer, generally provided in relation to agricultural ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Act and the Tamil Nadu Goods and Service Tax Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the Central Goods and Service Tax Act would also mean a reference to the same provisions under the Tamil Nadu Goods and Service Tax Act. M/s. Erode Manjal Vanigarkal Matrum Kidangu Urimaiyalargal Sangam, No.85, Manjal Valagam, Nasiyanoor Road, Erode-638 107 (hereinafter called the applicant) is not a registered concern under GST Act, 2017. The applicant has submitted the copy of application in Form GST ARA - 01 and also submitted a copy of Challan evidencing payment of application fees of ₹ 5,000/- each under sub-rule (1) of Rule 104 of CGST r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nder Heading 9986(i)(g) of Notification No 11/12 of 2017 Central Tax(Rate) dated 28.06.2017 Heading 9986(i)(g). 3. The applicant was heard in the matter. They stated that they are Commission agent exclusively in respect of their product i.e. Turmeric and charge the agriculturist by providing storage service in warehouses owned or rented by the applicant. The charges are a certain percentage of the sale price of goods. They do not identify the buyers. The actual charges are in line with Erode Marketing Committee norms. They undertook to provide write-up on the activities, criteria for charges, contract copies, invoices etc. Accordingly, they furnished EMC Weighment Slip, Commission bill, Agreement, EMC Commission Agent Receipt, Criteria ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... selling of any notified agricultural produce. Except under a license granted to him by market committee. Chapter - IV of the By-law of Erode Marketing Committee deals with Markets Procedure of Business therein. Sub-clause 24(14), states that Commission chargeable in respect of any Agricultural Produce shall not exceed the amount set forth in column (3), which includes remuneration for services rendered, charges for the facilities offered like Godown accommodation, cash credit without interest, use of gunnies loaned, handling and weighment and all other charges incidental to buying and selling. As per By-Law 24(14) of Erode Marketing Committee, a maximum commission of ₹ 5 per 100 rupees worth is prescribed for turme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ued under the Central Goods and Services Tax Act, 2017 (herein after referred to as the 'CGST Act, 2017') is reproduced below: Sl.No. Chapter, Section or Heading Description of Services Rate (Percent) Condition 24 Heading 9986 (i) Support services to agriculture, forestry, fishing, animal husbandry. Explanation . Support services to agriculture, forestry, fishing, animal husbandry mean (i) Services relating 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 p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ar that the agent, who is a member of the applicant stores the turmeric in their godown, the sales of which is as per the guidelines of EMC. Also from the invoices furnished, it is seen that the invoice is raised by the agent on the buyer wherein the agriculturist is mentioned as the seller and is signed by the Farmer, agent and the buyer. Further, it is seen that the buyer pays the agent who after deducting his commission for the services rendered passes on the sale proceeds to the farmer. It is evident that these activities of the applicant are those covered by the definition of 'Commission agent' under 'The Tamil Nadu Agricultural Produce Marketing (Regulation) Act, 1987'. Section 7(8) of this Act also states that trading ..... X X X X Extracts X X X X X X X X Extracts X X X X
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