Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
GST - Highlights / Catch Notes

Home Highlights October 2019 Year 2019 This

Classification of services - auctioning of flowers - providing ...


Commission Agent for Flower Auctions Eligible for Tax Exemption as Cut Flowers Classified as Agricultural Produce.

October 26, 2019

Case Laws     GST     AAR

Classification of services - auctioning of flowers - providing services for sale or purchase of agricultural produce - Since the applicant is a “commission agent” within the meaning of the term, he also falls under the definition of agent - The “cut flowers” are covered under the definition of “agricultural produce” - Benefit of exemption available.

View Source

 


 

You may also like:

  1. Benefit of exemption - commission earned from auctioning of flowers - principal agent relationship - agricultural produce or not - The commission earned from auctioning...

  2. DTA clearance of cut-flowers by 100% EOU would attract customs duty in an amount equal to customs duty chargeable on import of such cut-flowers - AT

  3. 100% EOU - sale of goods in Domestic Tariff Area (DTA) without following the guidelines - it is not case of Revenue that the appellant have used any imported material...

  4. Liability of service tax - service of picking and choosing flowers supplied by the customers, for enabling further production of dried flowers - the flowers are...

  5. GST Rates - HSN Code - Mohua flowers fall under heading 1212 and attract 5% GST.

  6. The CESTAT held that the appellant did not collect any amount representing service tax from sub-agents/customers. The amount recovered was the service tax already paid...

  7. Addition of commission expenses and franking charges - Allowable business expenditure or not? - The Tribunal acknowledged that the assessee had provided details of the...

  8. CBIC clarified mandatory GST registration requirements for commission agents under Section 24(vii) of CGST Act. Commission agents must register only when serving taxable...

  9. Service Tax on commission - status - Commission agent versus dealer - from the perusal of facts, circumstances and agreement, assessee has been held as commission agent - AT

  10. Reverse charge mechanism on commission paid to foreign commission agents does not attract service tax liability. Documentary evidence shows no direct payment made to...

  11. Notification No 2/2017 - IGST(Rate) amended, to grant exemption to dried tamarind and cups, plates made of leaves, bark and flowers of plants.

  12. Service tax credit taken on commission agent services - If the credit paid to foreign commission agents for sales promotion is admissible, naturally, service tax paid to...

  13. Demand of service tax - Exemption to the principal would be available to the agent also.

  14. Levy of service tax - commission received from the DTH operators - On the SIM cards, recharge coupons etc., where the service tax has been paid on the M.R.P by the main...

  15. TDS u/s 195 - sales commission expenses paid to agents outside India - The commission income earned by foreign agents for services rendered outside India does not accrue...

 

Quick Updates:Latest Updates