TMI BlogClarifications regarding applicability of GST and availability of ITC in respect of certain services.X X X X Extracts X X X X X X X X Extracts X X X X ..... ces are issued as under: S.No. Issue Comment 1. Is GST applicable on warehousing of agricultural produce such as tea (i.e. black tea, white tea etc.), processed coffee beans or powder, pulses (de-husked or split), jaggery, processed spices, processed dry fruits, processed cashew nuts etc.? 1. As per GST notification No. 1135-F.T.[11/2017-StateTax (Rate)], Sl.No. 24 and notification No. 1136-F.T.[12/2017-StateTax (Rate)], Sl.No. 54, both dated 28th June 2017, the GST rate on loading, unloading packing, storage or warehousing of agricultural produce is Nil. 2. Agricultural produce in the notification has been defined to mean any ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ew 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 1136- F.T.[12/2017-StateTax (Rate)] and therefore the exemption from GST is not available to their loading, packing, warehousing etc. and that any clarification issued in the past to the contrary in the context of Service Tax or VAT/ Sales Tax is no more relevant. 2. Is GST leviable on inter-state transfer of aircraft engines, parts and accessor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e)]. Further, services provided by State Government by way of general insurance (managed by government) to employees of the State government/ Police personnel, employees of Electricity Department or students are exempt vide entry 6 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) Commissioner,State Tax, West Bengal Date: 18.09.2018 Memo. 378 CT/PRO ..... X X X X Extracts X X X X X X X X Extracts X X X X
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