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 January 2020 Year 2020 This

Agricultural produce or not - Benefit of exemption - services by ...

GST

January 5, 2020

Agricultural produce or not - Benefit of exemption - services by way of handling the imported raw whole yellow peas - The spirit of the legislature was intended to boost the agricultural sector of the home country and not that of a foreign land - The primary market in the instant case being located in foreign shores does not conform to the definition as stated above.

View Source

 


 

You may also like:

  1. Cargo Handling Services - agricultural produce - raw sugar is a product which has undergone processing - the benefit of exemption is not extendable to raw sugar. Thus,...

  2. Benefit of exemption - handling of agriculture produce by a cargo handling agency - it is found that the exemption is provided to handling of agriculture produce by a...

  3. Cold storage facility for agricultural produce - The appellant is not engaged in the activity of storage of agricultural produce - the benefit as storage of agricultural...

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

  5. Benefit of exemption notification - Imported raw material is Zircon Concentrate or Zircon ore - Zircon sand are nothing but the Zircon Ore - benefit of exemption allowed - AT

  6. Payment of commission in relation to agriculture product - Dehydrate onion cannot be called as agricultural produce - Benefit of exemption cannot be allowed.

  7. Denial of benefit of Project Import Concession under CTH 9801 - import of raw materials in excess quantity - import of raw material after finished goods (transformers)...

  8. Concessional rate of duty - use of imported chemicals being calcium carbide for ripening of apples to accelerate the process - held as consumables instead of raw...

  9. Import of software for Seismic purposes - the appellant has produced a certificate from duly authorised person - imported goods are required for petroleum operation -...

  10. The exemption available to GTA service for transport of “agricultural produce” cannot cover the transport of cut wood of trees - AT

 

Quick Updates:Latest Updates