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 July 2023 Year 2023 This

Exemption from GST - services relating to agriculture produce - ...

GST

July 5, 2023

Exemption from GST - services relating to agriculture produce - service of loading and unloading of imported unprocessed ‘toor’ and ‘whole pulses’ and ‘black matpe’ - For the purpose of agricultural produce, the processes and services that are applied till the goods are at the farmer's hand to make it marketable for primary market is to be considered. Any services supplied for loading and unloading as supplied by the applicant after the goods left the primary market do not qualify for exemption - AAR

 

View Source

 


 

You may also like:

  1. Denial of cenvat credit of service tax paid on outward freight - restriction is related to finished goods only - ST paid on outward transportation of inputs and capital...

  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. Cenvat Credit - eligible input services - service tax paid on 'loading charges' for loading the goods from their godown into their customer's vehicles - place of removal...

  4. Refund of Service Tax - input services used for export of goods - service tax paid by MIAPL is under category which was not classified under Notification 17/2009-ST -...

  5. Service for loading goods by the contractor on weight basis - the activity of loading/unloading cannot be termed as supply of Manpower Recruitment Agency Service - AT

  6. Classification of product - rate of tax - Energy-G premium oil - Correct HSN Code of "Energy-G premium Oil" is HSN 1518

  7. Classification of service - service with reference to loading, unloading, transportation, storage of cargo - service tax not payable under Clearing and forwarding agent service.

  8. Demand of service tax - activity of preparation of vegetables, fruits by processing the same & packing in consumer packs for their clients is in relation to agriculture...

  9. Classification of services - loading, transport and unloading of coal from mining - The service provided by the appellants have rightly been classified in the Goods...

  10. ST-3 return form amended to insert the columns related to Swachh Bharat Cess - Service Tax (Second Amendment) Rules, 2016 - Notification

 

Quick Updates:Latest Updates