IN RE: M/s SSSVK COLD STORAGE PVT. LTD
GST
2018 (6) TMI 459 – AUTHORITY FOR ADVANCE RULING-ANDHRA PRADESH – 2018 (13) G. S. T. L. 428 (A. A. R. – GST)
AUTHORITY FOR ADVANCE RULING-ANDHRA PRADESH – AAR
Dated:- 28-3-2018
AAR/02(GST)/2018 – AAR/AP/02(GST)/2018
GST
Sri. J.V.M Sarma (Member) And Sri. Amaresh Kumar (Member)
Order:
1. M/s SSSVK COLD STORAGE PRIVATE LIMITED, [hereinafter also referred as an applicant), having GSTIN: 37AAMCS5026K1ZY are engaged in cold storage operations. The applicant extends his services by storing various processed and unprocessed agricultural produce pertains to both the farmers and traders.
2. The applicant filed an application far seeking advance ruling on Classification of goods and/or services or both, applicability of a notification issued under the provisions of the Act, Determination of the liability to pay tax on any goods or services or both under the Section 104 of CGST Act'2017 and Sec or. 104 of APGST Act'2017. Th
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enefit of Notification No 12/2017-CTR dated 28.06.2017 under Entry No 54(e) is applicable exclusively for farmers, then what are documents required to be taken by cold storage operator for availing exemption benefit
Copy of the said application was forwarded to the Jurisdictional Tax Officer.
3. A personal hearing was fixed on 19.02.2018, wherein Sri. Ashish Kumar Agrawal (FCA) and authorized representative of the applicant attended. In their submissions the authorized representative has submitted the following points for consideration
1.
That when a service can be classified under two different heads, the head which is more specific and near to actual service rather than the general entry is to be selected.
2.
The service under SAC 998619 is more opt for services offered by the applicant i.e., storing of agricultural produce under entry number 54(e) of Notification No. 12/2017 (CGST – Rate), dated 28th June 2017, and contended entry under SAC 996721 is more gener
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r food fibre, fuel, raw material or other similar products or agricultural produce by way of-
(a)
agricultural operations directly related to production of any agricultural produce including cultivation, harvesting, threshing, plant protection or testing;
(b)
supply of farm labour;
(c)
processes carried out at an agricultural farm including tending, pruning, cutting, harvesting, drying, cleaning, trimming, sun drying, fumigating, curing, sorting, grading, cooling or bulk packaging and such like operations which do not alter the essential characteristics of agricultural produce but make it only marketable for the primary market;
(d)
Renting or leasing of agro machinery or vacant land with or without a structure incidental to its use;
(e)
loading, unloading, packing, storage or warehousing of agricultural produce;
(f)
agricultural extension services;
(g)
services by any Agricultural Produce Marketing Committee or Board
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rations, the storage of and warehousing is also mentioned. But the important issue to be noted that the 'nil' rate is applicable subject to the condition that the support service is extended to the 'agricultural produce' only. The term 'agricultural produce' as per Circular No. 16/16/2017-GST; F. No. 354/173/2017-TRU, issued by Government of India dt 15th Nov. 2017 means
“Agricultural produce in the notification has been defined to mean “any produce out of 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, 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 but makes it marketable for primary market”
4.3 The applicant has sought for the rates of taxes for the provision of services, in specific commodities. In this regard, we find that a
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