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 ..... a, Kangra, Revenue Distt Nurpur and Una, H.P 4. The Asstt. Commissioner of State Taxes and Excise, Incharge Distt. Kinnour, H.P Dated Shimla-9 13th March, 2019. Madam/Sir, Subject: Clarifications regarding applicability of GST and availability of ITC in respect of certain services Clarification with regard to certain issues brought to the notice of Department is 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 n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or splitting or both. The process of de- husking or splitting is usually not carried out by farmers or at farm level but by the pulse millers. Therefore pulses (dehusked or split) are also not agricultural produce. However whole pulse grains such as whole gram, rajma etc. are covered in the definition of 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 (de- husked or split), jaggery, processed spices, processed dry fruits, processed cashew nuts etc. fall outside the definition of agricultural produce given in notification No. 11/2017-ST(Rate) and 12/2017-ST(Rate) and corresponding notifications issued und ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... premium is paid by employees, students etc.? It is hereby clarified that services provided to the Central Government, State Government, Union territory under any insurance scheme for which total premium is paid by the Central Government, State Government, Union territory are exempt from GST under Sl. No. 40 of notification No. 12/2017-State Tax (Rate). 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. 12/2017- ST(R) which exempts Services by Central Government, State Government, Union territory or local authority to individuals. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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