TMI Blog2021 (11) TMI 388X X X X Extracts X X X X X X X X Extracts X X X X ..... ved in providing services of transportation of agricultural produces i.e. eggs, by rail from one place in India to another, those services are hence covered under the entry 20 of Notification No.12/2017-Central Tax (Rate) dated 28-06-2017 and hence such services are exempt by the said Notification from payment of taxes under the CGST Act. - KAR ADRG 55/2021 - - - Dated:- 29-10-2021 - DR. M.P. RAVI PRASAD AND SRI. T. KIRAN REDDY MEMBER Represented by : Sri Nagaraj. M.R. Chartered Accountant and duly authorised representative ORDER UNDER SECTION 98(4) OF THE CGST ACT, 2017 AND UNDER SECTION 98(4) OF THE KGST ACT, 2017 M/s. SAS Cargo, Shop No.1, No.36, Malkappa Garden, 7th Main Road, S.R. Nagar, Bengaluru-560027 having GSTIN 29ABZFS7085F2Z5 have filed an application for Advance Ruling under Section 97 of CGST Act, 2017 read with Rule 104 of CGST Rules, 2017 and Section 97 of KGST Act, 2017 read with Rule 104 of KGST Rules, 2017 in FORM GST ARA-01, discharging the fee of ₹ 5,000-00 each under the CGST Act and the KGST Act. 2. The Applicant is a Partnership Firm registered under the provisions of Central Goods and Services Tax Act, 2017 as well as Karnataka Go ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in pari-materia and have the same provisions in like matter and differ from each other only on a few specific provisions. Therefore, unless a mention is particularly made to such dissimilar provisions, a reference to the CGST Act would also mean reference to the corresponding similar provisions in the KGST Act. 8. We have considered the submissions made by the applicant in their application for advance ruling as well as the submissions made by applicant and his authorized representative during the hearing. We have also considered the issues involved on which advance ruling is sought by the applicant, relevant facts and the applicant s interpretation of law. 9. This office had addressed a letter to the Commissioner of Central Tax, Bengaluru South GST Commissionerate, Bengaluru on 04-08-2021 to file comments on the application filed. In response to this, the Assistant Commissioner of Central Tax, South Division-2, Bengaluru South Commissionerate has furnished comments as below: 2. M/s. SAS Cargo have filed the application for Advance Ruling under Rule 97(1) of the CGST Act, 2017 seeking a Ruling with regard to classification of Eggs/ hatcheries whether clubbed under the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . If the agriculture means-cultivation of plants and rearing of animals. . . . . ., then, rearing of animals is the subsidiary activity of a cultivator in addition to cultivation. Further, this view is confirmed from the definition of agriculture produce, which is defined as produce of agriculture on which either no further processing is done or such processing is done as is usually done by a cultivator or producer which does not alter its essential characteristics but makes it marketable for primary market. Therefore, eggs and hatchery produce cannot be considered as Agriculture produce . Kind attention is invited to clarification provided vide para 4.4.3 of Education Guide provided by the CBIC, wherein to query as to What is the meaning of agricultural produce? it is clarified as under: Agricultural produce has also been defined in section 65B of the Act which means any produce of agriculture on which either no processing is done or such processing is done as is usually done by a cultivator or producer which does not alter its essential characteristics but makes it marketable for primary market. It also includes specified processes in the definition like tending, pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt states that though the Notification stated supra, specifies the exemption from GST on transportation of agricultural goods by rail, it does not clearly mention whether eggs are covered under Agricultural produce to claim the exemption on the same. 12. Now we have to examine whether the activity done by the applicant is exempt from tax as per Serial No. 20 of Notification No. 12/2017 Central Tax (Rate), dated 28th June 2017 and the said entry reads as under: Sl.No. Chapter, Section, Heading, Group or Service Code (Tariff) Description of Services Rate (per cent) Condition 20 Heading 9965 Services by way of transportation by rail or a vessel from one place in India to another of the following goods - (a) relief materials meant for victims of natural or man-made disasters, calamities, accidents or mishap; (b) defence or military equipments; (c) newspaper or magazines registered with the Registrar of Newspapers; (d) railway equipments or materials; (e) agricultural produce; ..... X X X X Extracts X X X X X X X X Extracts X X X X
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