RCM On GTA Service, Goods and Services Tax - GST

[ASHISH SHAH]

If Groundnut is a agriculture produce or not ? If Yes then should i have to pay RCM on it's transportation ?

Posts / Replies

[KASTURI SETHI]

Groundnut (without shell) is not agricultural produce. No exemption is available under Notification No.11/17-CT(Rate). See decision of AAAR, Rajasthan reported as 2019 (3) TMI 1010 - APPELLATE AUTHORITY FOR ADVANCE RULING, RAJASTHAN Applicant : Sardar Mal Cold Storage & Ice Factory.