GST – States – 18/2018 – Dated:- 17-9-2018 – GOVERNMENT OF WEST BENGAL DIRECTORATE OF COMMERCIAL TAXES 14, BELIAGHATA ROAD, KOLKATA-700015 TRADE CIRCULAR No. 18/2018 (Circular No. 16/16/2017-GST) DATED: 17.09.2018 Subject: Clarifications regarding applicability of GST and availability of ITC in respect of certain services Various issues relating to applicability of GST and availability of ITC in respect of certain services have been received from the stake-holders. Accordingly, clarifications relating to applicability of GST and availability of ITC in respect of the following services are issued as under: S.No. Issue Comment 1. Is GST applicable on warehousing of agricultural produce such as tea (i.e. black tea, white tea etc.), processed coffee beans or powder, pulses (de-husked or split), jaggery, processed spices, processed dry fruits, processed cashew nuts etc.? 1. As per GST notification No. 1135-F.T.[11/2017-StateTax (Rate)], Sl.No. 24 and notification No. 1136-F.T.[12/2017-Stat
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ng, unloading, packing, storage or warehousing of agricultural produce. Same is the case with coffee obtained after processing of coffee beans. 5. Similarly, processing of sugarcane into jaggery changes its essential characteristics. Thus, jaggery is also not an agricultural produce. 6. Pulses commonly known as dal are obtained after dehusking or splitting or both. The process of de- husking or splitting is usually not carried out by farmers or at farm level but by the pulse millers. Therefore, pulses pulses (dehusked or split) are also not agricultural produce. However whole pulse grains such as whole gram, rajma etc. are covered in the definition of agricultural produce. 7. In view of the above, it is hereby clarified that processed products such as tea (i.e. black tea, white tea etc.), processed coffee beans or powder, pulses (dehusked or split), jaggery, processed spices, processed dry fruits, processed cashew nuts etc. fall outside the definition of agricultural produce given in n
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, notwithstanding that credit of input tax charged on consumption of such goods is not allowed for supply of service of transport of passengers by air in economy class at GST rate of 5%. 3. Is GST leviable on General Insurance policies provided by a State Government to employees of the State government/ Police personnel, employees of Electricity Department or students of colleges/private schools etc. (a) where premium is paid by State Government and (b) where premium is paid by employees, students etc.? It is hereby clarified that services provided to the Central Government, State Government, Union territory under any insurance scheme for which total premium is paid by the Central Government, State Government, Union territory are exempt from GST under Sl. No. 40 of notification No. 1136-F.T.[12/2017-StateTax (Rate)]. Further, services provided by State Government by way of general insurance (managed by government) to employees of the State government/ Police personnel, employees of Ele
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