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GST payable on production and sale of seeds
Case Law Details
- Case Name
- In re Ganga Kaveri Seeds Pvt. ltd. (GST AAR Telangana)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- AAR Telangana, Advance Rulings
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In re Ganga Kaveri Seeds Pvt. ltd. (GST AAR Telangana)
1. Storage of seeds in the storage facility/godown, loading/unloading and packaging by job worker are not exempt under:
a. Serial No. 54E of Notification No. 12/2017 as this entry pertains to 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. This entry relates to exemption of services engaged by a cultivator or an agriculturalist and not to services engaged by Seed Company....
Seed Processing is exempted under notification No 12/2017 and the chapter heading is 998611. Ruling is given without going through the notification and explanatory notes to the codes
Is GST applicable on sale of loose seeds
(Sale of seeds which are return by the buyers)