2018 (6) TMI 622 – AUTHORITY FOR ADVANCE RULINGS, GUJARAT – 2018 (14) G. S. T. L. 112 (A. A. R. – GST), [2018] 2 GSTL (AAR) 87 (AAR) – Classification of goods – Cereals, pulses, spices, copra, jaggery (Gur), groundnuts (with or without shell), groundnut seeds, turmeric dried and ginger dried (soonth), cashew, almond, kismis, jardalu, anjeer (fig), date, ambli foal – Whether all cereals, pulses, spices, copra, jaggery (Gur), groundnuts (with or without shell), groundnut seeds, turmeric dried and ginger dried (soonth), cashew, almond, kismis, jardalu, anjeer (fig), date, ambli foal are covered under the definition of ‘Agriculture Produce’ as defined under N/N. 11/2017-Central Tax (Rate) dated 28.06.2017? – Held that:- The GST rate for services relating to agricultural produce by way of loading, unloading, packing, storage or warehousing of agricultural produce is NIL as per Sl. No. 54 of Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017 and corresponding Notification issued u
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th shell, turmeric and ginger on which 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 make it marketable for primary market would fall within the definition of agriculture produce
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Whole pulse grains such as whole gram, rajma etc. and ‘cereal’ on which 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, fall under the definition of agriculture produce as defined under Notification No. 11/2017-Central Tax (Rate). – RULING NO. GUJ/GAAR/RULING/2017-18/1 (IN APPLICATION NO. Advance Ruling/SGST&CGST/2017-18/AR/7) Dated:- 13-12-2017 – Mr. G.C. Jain, Member And Mr. R.B. Mankodi, Member For The Applicant : Shri Rubbal Bhandari, CA And Shri Ashish Guru, Director RULING The applicant, M/s. Guru Cold Storage Pvt. Ltd., has referred to
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he goods mentioned above, either in bulk packing or small or retail packing with or without name or brand name, which is not registered under the Trade Mark Act, 1999 where no further processing is done or such processing is done which does not alter its essential characteristics but makes it marketable for primary market shall be charged at NIL rate as the same have not been branded with a registered trademark. 2. The applicant has raised the following question for advance ruling :- Whether all cereals, pulses, spices, copra, jaggery (Gur), groundnuts (with or without shell), groundnut seeds, turmeric dried and ginger dried (soonth), cashew, almond, kismis, jardalu, anjeer (fig), date, ambli foal are covered under the definition of Agriculture Produce as defined under Notification No. 11/2017-Central Tax (Rate) dated 28.06.2017. If the answer to above point is affirmative, then whether the taxability of goods mentioned above point changes if they are received for storage either in bul
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the submissions made by the applicant in their application for advance ruling as well as at the time of personal hearing on 30.11.2017. We have also considered the views of GST & Central Excise Commissionerate, Ahmedabad North. 5.1 The issue involved mainly pertains to Sl. No. 24 of Notification No. 11/2017-Central Tax (Rate) dated 28.06.2017 issued under the Central Goods and Services Tax Act, 2017 (herein after referred to as the CGST Act, 2017 ) and corresponding Notification issued under the Gujarat Goods and Services Tax Act, 2017 (herein after referred to as the GGST Act, 2017 ) or the Integrated Goods and Services Tax Act, 2017. The relevant part of Sl. No. 24 of the said Notification is reproduced below – Sl. No. Chapter, Section or Heading Description of Service Rate (per cent.) Condition (1) (2) (3) (4) (5) 24 Heading 9986 i) Support services to agriculture, forestry, fishing, animal husbandry. Explanation. – Support services to agriculture, forestry, fishing, animal husb
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characteristics but makes it marketable for primary market. 5.3 Similarly, the GST rate for services relating to agricultural produce by way of loading, unloading, packing, storage or warehousing of agricultural produce is NIL as per Sl. No. 54 of Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017 and corresponding Notification issued under GGST Act, 2017. 6.1 It is observed that pulses (commonly known as Dal ) are obtained after de-husking or splitting or both, which processes are usually not carried out by farmers or at farm level but are carried out by the pulse millers. Therefore, pulses (de-husked or split) are not agriculture produce. However, whole pulse grains such as whole gram, rajma etc. are covered in the definition of agricultural produce. Processing of sugarcane into jaggery changes its essential characteristics. Thus, jaggery is also not an agricultural produce. The processed dry-fruits (processed cashew nuts, almonds, raisin (kismis), apricot (jardalu), fig (
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done as is usually done by a cultivator or producer which does not alter its essential characteristics but makes it marketable for primary market would fall within the definition of agriculture produce. 6.4 The term cereal refers to various crops, such as wheat, paddy, maize, barley etc. If no further processing is done on such cereals 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, then the same would fall within the definition of agriculture produce given in the aforesaid Notification and exemption would be available to their loading, unloading, packing, storage or warehousing. However, if any processing is done on such cereal as is not usually done by a cultivator or producer, then it will fall outside the definition of agriculture produce given in the aforesaid Notification. 7. We also observe that the applicability of Goods and Services Tax on warehousing of ag
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