Case Law Details
In re The Karnataka State Co-Operative Marketing Federation Limited (GST AAR Karnataka)
Q1. Whether the transaction of supplying Kharif Arhar (Tur) Crops and Green Grm crops from farmers to NAFED is a taxble supply ? What is the rate of tax to be charged for sale of Agricultural produce to NAFED, if it is to be treated as taxable supply?
A1. supply of Kharif Arhar (Tur) and Green Gram to NAFED is an exempted supply as per entry No.45 of the Notification No.2/2017- Central Tax(Rate) dated 28th June, 2017.
Q2. Whether GST paid on purchase of Gunny bags by KSCMFL eligible to be claimed as Input Tax Credit?
A2. GST paid on purchase of Gunny bags shall not be claimed an input tax creditas per subsection 2 of section 17 of the CGST Act 2017.
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