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TMI Blog2018 (6) TMI 622X X X X Extracts X X X X X X X X Extracts X X X X ..... bandry', and submitted that in their opinion, 'Agricultural Produce' includes all cereals, pulses, fruits, nuts and vegetables, spices, copra, sugar cane, jaggery, raw vegetables fibers such as cotton, flax, jute, indigo, unmanufactured tobacco, betel leaves, tendu leaves, rice, coffee and tea but does not include manufactured products such as sugar, edible oils, processed food and processed tobacco, and intra-state support services to agricultural produce by way of loading, unloading, packing, storage or warehousing of agriculture produce is chargeable at NIL rate. It is further submitted that as per their understanding of the provisions of the CGST Act and the SGST Act (Gujarat), there is no tax on agricultural produce unless the goods ar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e applicant in his application are produce out of cultivation of plants but become marketable after some further processing which is generally done by the processor, not by a cultivators or producer, therefore all the above products do not cover under the definition of 'Agricultural Produce' as defined under the Notification No. 11/2017-Central Tax (Rate) dated 28.06.2017. It is also submitted that as all the above products are not covered under Notification No. 11/2017-Central Tax (Rate) dated 28.06.2017, the reply of point (b) of application is not relevant. 4. We have considered the submissions made by the applicant in their application for advance ruling as well as at the time of personal hearing on 30.11.2017. We have also considered ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fe 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." 5.3 Similarly, the GST rate for services relating to agricultural produce by way of loading, unloading, packing, storage or warehousing of agricultural produce is NIL as per Sl. No. 54 of Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017 and corresponding Notification issued under GGST Act, 2017. 6.1 It is observed that 'pulses (commonly known as 'Dal') are obtained after de-husking or splitting or both, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... one 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 would fall within the definition of agriculture produce. 6.4 The term 'cereal' refers to various crops, such as wheat, paddy, maize, barley etc. If no further processing is done on such 'cereals' 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, then the same would fall within the definition of agriculture produce given in the aforesaid Notification and exemption would be available to their loading, unloading, packing, storage or warehousing. However, if ..... X X X X Extracts X X X X X X X X Extracts X X X X
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