Clarifications regarding applicability of GST and availability of ITC in respect of certain services.
09\/2017-2018-GST Dated:- 7-2-2018 Goa SGST
GST – States
Government of Goa
\nDepartment of Commercial Taxes
\nVikrikar Bhavan,
\nPanaji – Goa – 403001
\nCCT\/26-4\/2017-2018\/5146
\nDated: 7th February, 2018
\nCIRCULAR
\n(No. 09\/2017-2018-GST)
\nSubject: Clarifications regarding applicability of GST and availability of ITC in respect of certain services.
\nClarification with regard to certain issues are as under:
\nSl.No.
\nIssue
\nComment
\n1.
\nIs 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.?
\n1. As per GST notification No. 38\/1\/2017-Fin(R&C)(11\/2017-Rate), dated 30.06.2017, at Sl.No. 24 and notification No. 38\/1\/2017-Fin(R&C)(12\/2017-Rate) Sl.No. 54, published in Extraordinary Official Gazette <\/p>\n
= = = = = = = =<\/p>\n
Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n unloading, packing, storage or warehousing of agricultural produce. Same is the case with coffee obtained after processing of coffee beans. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n vailable for discharging GST on inter-state supply of such aircraft engines, parts & accessories by way of inter-state stock transfers between distinct persons as specified in section 25 of the Goa GST Act, 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%. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" Clarifications regarding applicability of GST and availability of ITC in respect of certain services.09\/2017-2018-GST Dated:- 7-2-2018 Goa SGSTGST – StatesGovernment of Goa Department of Commercial Taxes Vikrikar Bhavan, Panaji – Goa – 403001 CCT\/26-4\/2017-2018\/5146 Dated: 7th February, 2018 CIRCULAR (No. 09\/2017-2018-GST) Subject: Clarifications regarding applicability of GST and availability of ITC in respect of certain … Continue reading “Clarifications regarding applicability of GST and availability of ITC in respect of certain services.”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-12619","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/12619","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=12619"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/12619\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=12619"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=12619"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=12619"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\n5. Similarly, processing of sugarcane into jaggery changes its essential characteristics. Thus, jaggery is also not an agricultural produce.
\n6. Pulses commonly known as dal are obtained after dehusking or splitting or both. The process of dehusking or splitting is usually not carried out by farmers or at farm level but by the pulse millers. Therefore 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.
\n7. 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 notificatio<\/p>\n
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\n3.
\n3. 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.
\n(a) where premium is paid by State Government and
\n(b) where premium is paid by employees, students etc.?
\nIt 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 notificati<\/p>\n
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