9911796707
TMI Blog2021 (3) TMI 914X X X X Extracts X X X X X X X X Extracts X X X X ..... or trader.' We would like to make it clear that the provisions of both the Central Goods and Services Tax Act, 2017 ("CGST Act") and the Puducherry Goods and Services Tax Act, 2017 ("PGST Act") are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provisions under the PGST Act. 2. M/s. Karaikal Port Private Limited, P.B.No. 32, Keezhavanjore Village, T.R. Pattinam, Karaikal. (hereinafter referred to as the 'Applicant') registered under GST having GSTN 34AACCK8122E1ZW are providing services such as loading, unloading, packing, storage or warehousing of Agricultural produce including wheat th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ication No. 12/2017 -Central Tax (Rate) dated 28.06.2017 and that the SI.No.54(e) under heading 9986 of Notification No.12/2017 - Central Tax (Rate) dated 28.06.2017 reads as follows: "Services relating to cultivation of plants and rearing of all life forms of animals, except the rearing of horses, for food, fibre, fuel raw material or other similar products or agricultural produce by way of (a)...... (b)........ (e) loading, unloading, packing, storage or warehousing of agricultural produce; (f)..... (h)......: and that the said services provided towards the agricultural produce is covered under the said exemption notification and the same would be applicable to them (applicant) also, as the notification is not restrictive on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... housing have to fulfil the conditions mentioned therein i.e. the Services need to be relating to cultivation of plants and rearing of all life forms of animals, except the rearing of horses, for food, fibre, fuel raw material or other similar products or agricultural produce. 5.1. It is further seen that the term "agricultural produce" has been defined in the same said Notification as below: "(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, 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 i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 'wheat' in this case has been procured from the farmers in the foreign countries and exported to India. 5.5. Further on perusal of the agreement entered into between the applicant - supplier of services and the recipient of services M/s. Naga Limited it could be seen vide para 4 of page 9 which reads as follows: " NL represents to KPPL that the bagging of wheat in port is only for transportation convenience from port to their factory and that they will cut open the bags bleed the cargo in their conveyor for further processing only and not meant for market sale." 6. Hence it is very clear from the above said documents that the applicant is providing the services of loading, unloading, packing, storage or warehousing in respect o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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