Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
GST - Highlights / Catch Notes

Home Highlights March 2019 Year 2019 This

Warehousing services - Agricultural Produce or not - rate of tax ...

Case Laws     GST

March 19, 2019

Warehousing services - Agricultural Produce or not - rate of tax - Circular No. 16/16/2017 GST - This circular is an excellent guide to determine whether a particular produce can be termed as an agricultural produce or not. Vide this circular it has also been made clear that any clarification issued in the past contrary to this circular in the context of Service Tax or VAT/ Sales Tax is no more relevant.

View Source

 


 

You may also like:

  1. Exemption from Service Tax - Services by way of Renting the Warehouse to store Fruits & Vegetables - the applicant has rented the warehouse to the Lessee for storing...

  2. GST on cold storage operations for agricultural products - The storage and warehousing of Agriculture produce falls under Service Account Code (SAC) 9986 and not under...

  3. Entry No. 59 of Notification No. 01/2017 Central Tax (Rate) dated 28.06.2017, as amended by Notification 06/2022-Central Tax (Rate) dated 13.07.2022, mentions 'Meal and...

  4. Agricultural Produce or not? - Nature of warehoused goods - tea produce - The products stored in the warehouse of the appellant are not the agricultural produce - the...

  5. Input Tax Credit - GST paid on goods purchased for the purpose of construction & maintenance of Warehouse - no ITC of GST paid on goods purchased for the purpose of...

  6. The case pertains to recovery of arrears of tax for Assessment Years 2017-2018 and 2018-2019 due to non-filing of returns. The petitioner had previously suffered...

  7. Effective date of Change in rate of tax / GST - In case of a notification in the body of which the effective date is not written, the effect of the amending notification...

  8. The Advance Ruling Authority held that the applicant, engaged in providing Information Technology (IT) and Information Technology Enabled Services (ITeS) for the...

  9. Levy of GST - supply of goods or services to SEZ unit or SEZ developer - IGST Act - Whether or not the supply of goods and on-site services to customers in SEZ area to...

  10. Exemption from GST - educational assessment examination (ASSET) with its variants provided by the applicant to school/educational organization - ASSET being held by the...

  11. Exemption to various supply of services - Amendments to the notification No. 9/2017- Integrated Tax (Rate)

  12. Circular regarding Accounting Framework for new Goods and Services Tax (GST) regime - Circular

  13. Goods and services Tax Rules, 2017 (GST Rules)

  14. Profiteering - construction services - The registration and approval of the projects and receipt of the payments had taken place in the post-GST regime and hence, there...

  15. Construction services for residential units less than 60 square meters attract 12% GST rate, reduced to 8% effective rate after deducting one-third value on account of...

 

Quick Updates:Latest Updates