GST on Nursery Income

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..... GST on Nursery Income
Query (Issue) Started By: - KUNAL DESAI Dated:- 6-5-2020 Last Reply Date:- 26-9-2020 Goods and Services Tax - GST
Got 7 Replies
GST
I need an opinion for nursery income for following transactions. 1) Selling of Live Plants 2) Selling of Fruits & Vegetables 3) Selling of Live Plants along with Ceramic Pots Reply By YAGAY andSUN: The Reply: Selling of Live Pla .....

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..... nts - Nil rate of GST (Chapter 6) Selling of Fruits & vegetables - Nil rate of GST (Chapter 6) Selling of Live Plants along with Ceramic Pots - 18% (Chapter 69) Reply By Pavan Mahulkar: The Reply: Transaction No.3 May turn out as a Composite Supply & supply of live plant being predominant Supply, the supply will be exempted..(NIL Rated) (Presuming that the live plant is attached in the pot) .....

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..... Reply By YAGAY andSUN: The Reply: It would be better to collect tax and pay to exchequer in relation to Point No. 3, as GST Department may raise objection and matter is prone to litigation as value of Ceramic Pots are always on higher side than of cost of the live plant. Reply By KUNAL DESAI: The Reply: Then it way better to sell pot and plant separately. Reply By KASTURI SETHI: The Reply: .....

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..... I agree with all the views of M/s. Yagay And Sun, Sirs on the issue. In my view, it is not a situation of naturally bundled. If anyone has any doubt, approach to Advance Ruling Authority. Reply By Ganeshan Kalyani: The Reply: Yes, it is better to pay tax on point no.3. Reply By TANAY GHILDIYAL: The Reply: The 3rd point will be fully covered in Nil rated Suppy since Ceramic Earthen pot and cl .....

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..... ay lamps are Nil Rated in HSN Code 69120040. The Selling of live Plants along with Ceramic Pots is not a naturally bundled supply since both can be sold separately. Since both attract Nil rate hence this will be a Nil rated supply. It should be noted that Selling of Live Plants along with Plastic Pots should be checked for GST purpose as it would most probably not be Taxed at Nil Rate
Discu .....

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..... ssion Forum - Knowledge Sharing .....

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