TMI Blog2021 (10) TMI 520X X X X Extracts X X X X X X X X Extracts X X X X ..... he warehouses of the applicant fall under Entry 24B of Notification No. 21/2019 dated: 30.09.2019. The warehousing services rendered by the applicant to CCI do not fall under Entry 24B Notification No. 21/2019 dated:30.09.2019 and hence are taxable at the rate of 9% under CGST and SGST each. Application disposed off. - A.R.Com/22/2018 TSAAR Order No.10/2021 - - - Dated:- 20-9-2021 - SRI B. RAGHU KIRAN, IRS, AND SRI S. KASI VISWESWARA RAO, MEMBER [ORDER UNDER SECTION 98(4) OF THE CENTRAL GOODS AND SERVICES TAX ACT, 2017 AND UNDER SECTION 98(4) OF THE TEALANGANA GOODS AND SERVICES TAX ACT, 2017.] ****** 1. M/s. Kakkirala Ramesh, Survey No 56 64, Behind Janata Hotel, Gouraram Village, Wargal Mandal, Medak, Telangana - 502 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ral products such as Raw Cotton, Jute etc, but storing commercially processed products called Fully Pressed Cotton Bales , hence the that the same is taxable. It is understood that the services by way of storage or warehousing of Raw Cotton is exempted from tax. Hence, the applicant requests for advance ruling as to whether the said notification / circular is applicable to them and whether the storage of such fully pressed cotton bales is exempted service. 5. Questions raised: 1. Whether the Godown Rent collected from the CCI is exempted as per the Notification 21/2019 Central Tax (Rate) Dated 30.09.2019 based on the Circular No.16/16/2017-GST 6. Personal Hearing: The Authorized representatives of the unit namely Sri N. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and unmanufactured are predicating various agricultural commodities in this entry. Further, while exempting the support services to agriculture, hunting, forestry, fishing, mining and utilities under service head 9986 in Notification No. 20/2019 Central Tax (Rate) dt 30.09.2019, the Notification No. 11/2017 was modified to include Entry 24 wherein these activities are defined to include only such activities which are done on farm for making it marketable for the primary market. Processes carried out at an agricultural farm including tending, pruning, cutting, harvesting, drying, cleaning, trimming, sun drying, fumigating, curing, sorting, grading, cooling or bulk packaging and such like operations which do not alter the essentia ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
