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TMI BlogGTA and Exempted goods under GSTX X X X Extracts X X X X X X X X Extracts X X X X ..... Sirs, As we are Goods Transport Agency (GTA) registered under GST, carrying various goods and collecting CGST @ 6% and SGST 6%. Kindly let us know the following goods shall it be attracted GST? TARRIFF DESCRIPTION OF GOODS 1701 or 1702 Jaggery of all types (Cane Jaggery [Gur] Palmyra Jaggery) 1905 Papad or Appalam, except when served for consumption 0810 Tamarind ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1008 Ragi - Reply By Rajagopalan Ranganathan - The Reply = Sir, Only in respect of ragi and tamarind which are agriculturals product they are exempted from gst when transported in a goods transport vehicle vide Sl. No. 22 (a) of Notification No. 9/2017-C.T. (Rate) dated 28.06.2017 as amended. Jaggery and pappad or Applam cannot be treated as agricultural products and hence when transpor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted in a goods transport vehicle they are liable to gst. - Reply By KASTURI SETHI - The Reply = I think it is Notification No.12/17-CT(Rate) dated 28.6.17 as amended and Serial No.is 21. - Reply By KASTURI SETHI - The Reply = Jaggery of all types are manufactured products. Process of manufacture is involved. Similarly Papad is manufactured product. Hence both are not eligible for exemption ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... from GST for the purpose of transportation of goods by road (GTA). Products should be natural produce and should not undergo any machinery process for the purpose of being marketable. - Reply By Ganeshan Kalyani - The Reply = (d) agricultural 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , 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; - Reply By KASTURI SETHI - The Reply = Jaggery is manufactured out of sugar-cane juice and essential characteristics are changed. Papad is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... manufactured out of pulses and essential characteristics of pulses are changed. Both loose their original natural form. Hence cannot be called agriculture produce. - Reply By Ganeshan Kalyani - The Reply = Yes, Sir. - GTA and Exempted goods under GST - Query Started By: - gvenugopal g Dated:- 21-6-2019 Goods and Services Tax - GST - Got 6 Replies - GST - Discussion Forum - Knowledge Sharing, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reply post by an expert, personal opinion Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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