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

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..... availability of ITC in respect of certain services Various issues relating to applicability of GST and availability of ITC in respect of certain services have been received from the stake-holders. Accordingly, clarifications relating to applicability of GST and availability of ITC in respect of the following services are issued as under: S.No. Issue Comment 1. Is GST applicable on warehousin .....

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..... one as is usually done by a cultivator or producer which does not alter its essential characteristics but makes it marketable for primarymarket" 3. Tea used for making the beverage, such as black tea, green tea, white tea is a processed product made in tea factories after carrying out several processes, such as drying, rolling, shaping, refining, oxidation, packing etc. on green leaf and is the p .....

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..... f agricultural produce. 7. In view of the above, it is hereby clarified that processed products such as tea (i.e. black tea, white tea etc.), processed coffee beans or powder, pulses (dehusked or split), jaggery, processed spices, processed dry fruits, processed cashew nuts etc. fall outside the definition of agricultural produce given in notification No. 1135-F.T.[11/2017-StateTax (Rate)] and 11 .....

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..... aft engines, parts & accessories by way of inter-state stock transfers between distinct persons as specified in section 25 of the WBGST Act, notwithstanding that credit of input tax charged on consumption of such goods is not allowed for supply of service of transport of passengers by air in economy class at GST rate of 5%. 3. Is GST leviable on General Insurance policies provided by a State Gov .....

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..... of notification No. 1136- F.T.[12/2017-StateTax (Rate)] which exempts Services by Central Government, State Government, Union territory or local authority to individuals. 2. Difficulty if any, in the implementation of this circular may be brought to the notice of the Commissioner. 3. This Circular shall be deemed to have come into force with effect from 15.11.2017. Sd/- (Smaraki Mahapatra) Co .....

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