Goods and Services Tax – Started By: – sanjeev agrawal – Dated:- 25-12-2018 Last Replied Date:- 26-12-2018 – As per Notification No. 12/2017 dated 28 June, 2017 Agriculture produce means 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 of such processing is done as is usually done by a cultivator or producer which does not alter its essential charateristics but makes it marketable for primary market. As per S. no. 54 Any 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 o
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nd cream, not concentrated nor containing added sugar or other sweetening matter, excluding Ultra High Temperature (UHT) milk 26. 0403 Curd; Lassi; Butter milk 27. 0406 Chena or paneer, other than put up in unit containers and bearing a registered brand name; – Reply By KASTURI SETHI – The Reply = Chilling does not amount to manufacture as it does not change the character of the goods. It avoids to spoiling milk. CESTAT Delhi and Jaipur have decided the issue in favour of assessee but the department has filed civil writ petition in the Supreme Court. In my view, it conforms to the definition of 'agriculture produce'. However, also go through the following case laws. These judgements pertain to pre-GST era. These will help you. 2015
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Order No. 51354/2016, dated 28-4-2016 as reported in 2018 (10) G.S.T.L. 66 (Tri.-Del.) = 2016 (4) TMI 1144 – CESTAT NEW DELHI (Acclaim Foods Private Limited v. Commissioner). The Appellate Tribunal in its impugned order had held that the activity of chilling milk to required temperature, for and on behalf of customer, in its plant by assessee, for carrying in insulated tankers for further processing at customer s plant, as not covered under Business Auxiliary Service following decision in 2015 (37) S.T.R. 660 (Tri. – Del.) = 2014 (6) TMI 493 – CESTAT NEW DELHI SHARMA ICE FACTORY Versus COMMISSIONER OF CENTRAL EXCISE, JAIPUR-I. The demand of Service Tax was, as such, held as not sustainable. [Commissioner v. Acclaim Foods Private Limited – 2
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