transportation of agricultural produc

By Editor2 Goods and Services Tax Judiciary March 24, 2021

Case Name: In re Karnataka State Warehousing Corporation (GST AAR Karnataka)
Appeal Number: Only available for paid members
Date of Judgement/Order: Only available for paid members
Courts: AAR Karnataka, Advance Rulings

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In re Karnataka State Warehousing Corporation (GST AAR Karnataka) Whether ‘supervisory charges’ under clause 28(b) of the Office order on charges of KSWC charged to Food Corporation of India (FCI) by the Corporation towards supervision of loading, transportation and unloading of agricultural produce like Rice, wheat etc., at the rate of 8% on the amount billed by ‘Handling and Transportation’ Contractors is chargeable to tax under the CGST/KSGST Acts, 2017, If yes, at what is the applicable rate of tax and the HSN/SAC Code applicable thereto? The services of the applica...

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