Clarifications regarding applicability of GST and availability of ITC in respect of certain services.

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..... d Una, H.P 4. The Asstt. Commissioner of State Taxes and Excise, Incharge Distt. Kinnour, H.P Dated Shimla-9 13th March, 2019. Madam/Sir, Subject: Clarifications regarding applicability of GST and availability of ITC in respect of certain services Clarification with regard to certain issues brought to the notice of Department is as under: S.No. Issue Comment 1. Is 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.? 1. As per GST notification No. 11/2017-State Tax (Rate), S.No. 24 and notification No. 12/2017- State Tax (Rate), S.No. 54, dated .....

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..... are also not agricultural produce. However whole pulse grains such as whole gram, rajma etc. are covered in the definition of agricultural produce. 7. 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 (de- husked or split), jaggery, processed spices, processed dry fruits, processed cashew nuts etc. fall outside the definition of agricultural produce given in notification No. 11/2017-ST(Rate) and 12/2017-ST(Rate) and corresponding notifications issued under IGST and CGST Acts and therefore the exemption from GST is not available to their loading, packing, warehousing etc. and that any clarification issued in the past to the contrary in .....

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..... GST under Sl. No. 40 of notification No. 12/2017-State Tax (Rate). Further, services provided by State Government by way of general insurance (managed by government) to employees of the State government/ Police personnel, employees of Electricity Department or students are exempt vide entry 6 of notification No. 12/2017- ST(R) which exempts Services by Central Government, State Government, Union territory or local authority to individuals. 2. This Circular shall come into force w.e.f. 15.11.2017. 3. Difficulty if any, in the implementation of this circular may be brought to the notice of this office immediately. (Rajeev Sharma, IAS) Commissioner of State Taxes and Excise, Himachal Pradesh
Circular, Trade Notice, Public Notice, Ins .....

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