TMI Blog2020 (7) TMI 801X X X X Extracts X X X X X X X X Extracts X X X X ..... rage/warehousing of pulses, jiggery, fruits, nuts vegetables are exempted from GST w.e.f 01.10.2019. The applicant is engaged in rendering services by way of providing storage/warehousing facilities to variety of goods and in terms of legal provisions, the rate of GST for storage/warehouse of goods is 18% - the rate of tax is same for all goods stored. - Advance Ruling 04/2019-20, In Application No: 13/2019-20 - - - Dated:- 8-7-2020 - SHRI VIPIN CHANDRA AND SHRI AMIT GUPTA MEMBER Present for the Applicant : Mr. S P Bathla, Advocate Present for the Jurisdictional Officer : Ms. Preeti Manral, DC (SGST), Uttarakhand Note Under Section. 100(1) of the Uttarakhand Goods and Services Tax Act, 2017. an appeal against this ruling lies before the appellate authority for advance ruling constituted under section- 99 of the Uttarakhand Goods and Services Tax Act, 2017, within a period of 30 days from the date of service of this order. RULING 1. This is an application under Sub-Section (1) of Section 97 of the CGST/SGST Act, 2017 (herein after referred to as Act) and the rules made thereunder filed by M/s. Roorkee Cold Storage (P) Ltd, Village-Sunehra, Kash ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hich were filed for our consideration in the application. In this context relevant legal provisions are reproduced for ready reference: A. Notification No. 11/2017-Central Tax (Rate) 28th June, 2017 G.S.R...(E).- In exercise of the powers conferred by sub-section (1) of section 9, subsection (1) of section 11, sub-section (5) of section 15 and sub-section (1) of section 16 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, and on being satisfied that it is necessary in the public interest so to do, hereby notifies that the central tax, on the intra-State supply of services of description as specified in column (3) of the Table below, falling under Chapter, Section or Heading of scheme of classification of services as specified in column (2), shall be levied at the rate as specified in the corresponding entry in column (4), subject to the conditions as specified in the corresponding entry in column (5) of the said Table:- S.No Chapter, Section or Heading Description of Service Rate (per cent.) Conditio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... her similar products, 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 hut makes it marketable for primary market. C. Notification No. 12/2017-Central Tax (Rate) 28th June, 2017 G.S.R...(E).- In exercise of the powers conferred by sub-section (1) of section 11 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby exempts the intra-State supply of services of description as specified in column (3) of the Table below from so much of the central tax leviable thereon under sub-section (1) of section 9 of the said Act, as is in excess of the said tax calculated at the rate as specified in the corresponding entry in column (4) of the said Table, unless specified otherwise, subject to the relevant conditions as specified in the corresponding entry in column (5) of the said Table, namely:- S.No. Chapter, Section, Heading, Group or Service Code (Tariff) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssential characteristics but makes it marketable for primary market; E. Circular No. 16/16/2017-GST dated 15.11.2017 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 ------------------------ 2 ------------------------ 3 ------------------------ 4 ------------------------ 5. Similarly, processing of sugarcane into jiggery changes its essential characteristics. Thus, jaggery is also not an agricultural produce. 6 --------------- 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, 1 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. 11/2017-CT(Rate) and 12/2017-CT(Rate) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Not agriculture produce 01.07.2017 2 Desi Ghee Taxable Not agriculture produce 01.07.2017 3 Dried Makhana Taxable Not agriculture produce 01.07.2017 4 Amla Pishti Taxable Not agriculture produce 01.07.2017 5 Indian Plum (fruit) Exempted In terms of Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017 01.10.2019 6 Pulses Exempted In terms of Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017 01.10.2019 7 Aaam Papad Taxable Not agriculture produce 01.07.2017 8 Coconuts (fresh/dried) (fruit/nut) Exempted In terms of ..... 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