In re Nitin Bapusaheb Patil (GST AAR Maharashtra)
Question No.1 Whether the Turmeric (Turmeric in Whole form – not in powder form) is covered under the definition of ‘Agriculture Produce’ and exempted from GST? If not, what is the HSN code of Turmeric and the rate of GST on the Turmeric?
Answer:- Dried and Polished Turmeric as in the instant case, is not covered under the definition of ‘Agriculture Produce’ and is not exempted from GST. The HSN code of the impugned product is 0910 30 20 and the rate of GST is 5% (2.5% each of CGST and SGST)
Question No. 2 Whether services rendered by Applicant as a Commission Agent in APMC, Sangli are liable to GST in terms of SI. 54 Heading 9986 of Notification No.12/2017 CT(R) dated 28.06.2017 read with SI. No. 24 of Notification No. 11/2017-C.T. (Rate) dated 28.06.2017.?
Answer:- The impugned services rendered by the applicant are taxable under GST and not exempt terms of SI. 54 Heading 9986 of Notification No.12/2017 CT(R) dated 28.06.2017 read with SI. No. 24 of Notification No. 11/2017-C.T. (Rate) dated 28.06.2017.
Question No.3 Whether the applicants required to be registered under the CGST Act, 2017 for his activities specified under Annexure-I? If yes, under which section of the GST Act, he is required to be registered?
Answer:- . The applicant is required to be registered under the relevant provisions of the CGST Act, 2017 for his impugned activities.
Also Read AAAR Order: Turmeric in Whole form falls under the definition of ‘Agricultural Produce’
