9911796707
TMI Blog2022 (8) TMI 971X X X X Extracts X X X X X X X X Extracts X X X X ..... ication 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 Rs.5,000/- each under the CGST Act, KGST Act. 2. The applicant, a registered person under GST Law, entered into a service contract, on 01.08.2021, with M/s Isha Outreach, a public charitable trust, Coimbatore to provide agricultural extension services for tree based agriculture to the farmers of Cauvery River Basin. 3. In view of the above, the applicant has sought advance ruling in respect of the following questions: a. Whether the services being provided by the applicant as contained in annexure 1 to the service contract b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... um benefits from the same. The said scientific information and research is being passed on to the farmers through the Mara Mitras, under the aforesaid service contract. 4.4 The entire activity of agriculture extension services for agro forestry is being carried out by Isha Outreach in collaboration with the Forest Department, Horticulture Department, Rural Development & Panchayati Raj Department and Sericulture Department of Government of Karnataka. Mara Mitras actively enroll farmers to take benefit of various schemes of the Central & State Government which promote agro-forestry like Krishi Aranaya Protsaha Yojane (KAPY), Raising of Seedings for Public Distribution (RSPD), Farm Forestry under National Rural Employment Guarantee Schem ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s made by the applicant in their application for advance ruling. We also considered the issues involved on which advance ruling is sought by the applicant and relevant facts along with the arguments made by the applicant & the submissions made by their learned representative during the time of hearing. 9. The applicant entered into a service contract with M/s Isha Outreach, Coimbatore to provide services for promoting tree based agriculture by educating and training farmers of Cauvery River Basin and sought advance ruling whether the said services are exempted, in terms of entry No.57 of the Notification No.9/2017-Integrated Tax (Rate) dated 28.06.2017, as Agriculture Extension Services. 10. The applicant furnished a copy of service contr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... contract the applicant allocates the Mara Mitras to the taluka or gram panchayat on need basis. Mara Mitras, then visit the farmers in their allocated jurisdiction to enroll them into CC promoted agroforestry schemes, register demand for saplings and document the data. They also coordinate with nursery to obtain information with regard to availability of saplings; work with the farmers to ensure pick up of the saplings; make follow up visits to the planting location; gathers required details and documents about the status of saplings after planting; addresses or escalates the problems, if any, that the farmer may face, to the call center; verify the saplings and document the surviving plants etc. The Operations Manager, District Managers a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ose description is specified under column 3 of the table. Entry No.57 of the said table exempts the services covered under SAC 9986 whose description at column 3 is as under: Services relating to cultivation of plants and rearing of all life forms of animals, except the rearing of horses, for food, fibre, fuel, raw material or other similar products or agricultural produce by way of- (a).. (b).. (f) agricultural extension services In the instant case the farmers are into cultivation of various plants for agricultural produce and the services of the applicant are agricultural extension services as discussed at para 15 supra and hence are exempted under entry number 57 of the notification supra. 17. In view of the foregoing, we pass ..... X X X X Extracts X X X X X X X X Extracts X X X X
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