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SERVICE TAX ON MILLING OF RICE, Service Tax |
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SERVICE TAX ON MILLING OF RICE |
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Respected Ganeshan Kalyani ji, milling of rice is an intermediate production process as job work for manufacture of alcohol. . As per finance act 2015 ,new changes in notification no. 25/2012-ST shall be effective from notified date.(expected to be notified soon). In entry 30, in item (c), for the words “any goods”, the words “any goods excluding alcoholic liquors for human consumption,” shall be substituted vide notification no. 06/2015 . Intermediate production process as job work in relation to manufacture of alcohol has omitted from the negative list (as per above said changes) . Please clear that the service tax on milling of rice will be applicable or not in the light of the above changes. Posts / Replies Showing Replies 1 to 1 of 1 Records Page: 1
It is two separate activities. Milling of rice is first job work in relation to manufacturing of alcohol for human consumption is second. milling of rice is exempt. intermediate production process as job in relation to manufacture of alcohol is taxable.
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