2018 (10) TMI 1141 – AUTHORITY FOR ADVANCE RULING, RAJASTHAN – 2018 (18) G. S. T. L. 634 (A. A. R. – GST) – Levy of GST – cold storage for storing of agriculture produce out of cultivation of plants and poultry eggs which are produce of rearing of life animals/poultry farming.
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Whether charges received by the cold storage for providing service of storing of eggs, which is produce of rearing of animals/poultry farming in cold storage is exempted from payment of GST in terms of S. no. 24 of Notification No. 11/2017-CT (Rate) and S. no. 54 of Notification no. 12/2017CT (Rate) dated 28.06.2016?
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Held that:- Eggs are produced out of rearing of chicken (Poultry Farming) for food and as per definition of Agricultural Produce, any produce out of 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
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of this order. The Issue raised by M/s. Shubhlaxmi Cold Storage And Ice Factory Pvt. Ltd, Sukhdham, Pushkar Road, Ramnagar, Ajmer (Raj.) 305004 (hereinafter referred to as Applicant also) is fit to pronounce advance ruling as it falls under ambit of the Section 97(2)(b) and (e), it is given as under: (b) Applicability of a notification issued under provisions of this Act. (e) Determination of the liability to pay tax on any goods or services or both Further, the applicant being a registered person, GSTIN is 08AACCS72951IZS, as per the declaration given by him in Form ARA-01, the issue raised by the applicant is neither pending for proceedings nor proceedings were passed by any authority. Based on the above observations, the application is admitted to pronounce advance ruling. 1. SUBMISSION OF THE APPLICANT: M/s. Shubhlaxmi Cold Storage And Ice Factory Pvt. Ltd. has stated that it is having a cold storage for storing of agriculture produce out of cultivation of plants and poultry eggs w
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fresh eggs should not be chargeable under GST. 2. QUESTION(S) ON WHICH THE ADVANCE RULING IS SOUGHT The Applicant has sought ruling to be pronounced under section 97(2) (b) and (e) of the CGST Act 2017, on the following questions: Whether charges received by the cold storage for providing service of storing of eggs, which is produce of rearing of animals/poultry farming in cold storage is exempted from payment of GST in terms of S. no. 24 of Notification No. 11/2017-CT (Rate) and S. no. 54 of Notification no. 12/2017CT (Rate) dated 28.06.2016. 3. PERSONAL HEARING AND COMMENTS OF THE JURISDICTIONAL OFFICER In the matter, the applicant Mr. Anand Prakash Arora (Director) appeared for personal hearing on 15.09.2018. During the PH, he submitted a copy of GST Law and a judgment of Shriji Ice Factory vs. Commissioner of Central Excise, Jaipur-ll. They reiterated the submission already made in the application of Advance Ruling and further requested that the case may be decided at the earliest
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griculture produce. 4.2 The Applicant has sought Advance Ruling on applicability of Entry No. 24 of the Notification No. 11/2017 Central tax (Rate) dated 28/06/2017 and Entry No. 54 of the Notification No. 12/2017 Central tax (Rate) dated 28/06/2017. The applicant has sought advance ruling on matter whether charges received by the cold storage for providing service of storing of eggs, which is produce of rearing of animals/poultry farming in cold storage, is exempted from payment of GST. 4.3 Entry No. 54 of Notification No. 12/2017-CT(Rate) dated 28.06.2017 exempts Services relating to 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 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
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n 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. 4.4 Eggs are produced out of rearing of chicken (Poultry Farming) for food and as per definition of Agricultural Produce, any produce out of 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. Thus Fresh Eggs in shell on which no further processing is done are covered under definition of agricultural produce, 4.5 The Principal Bench of CESTAT
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