Case Law Details
Case Name : In re SAS Cargo (GST AAR Karnataka)
Appeal Number : Advance Ruling No. KAR ADRG 55/2021
Date of Judgement/Order : 29/10/2021
Related Assessment Year :
Courts :
AAR Karnataka Advance Rulings
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In re SAS Cargo (GST AAR Karnataka)
a. Whether eggs/hatcheries are classified under the Agricultural Produces/Products?
Eggs on which no further processing is done are covered under the definition of ‘Agricultural Produce’ as per clause 2(d) of Notification No. 12/2017 Central Tax (Rate), dated 28.06.2017.
b. Applicability of GST on Transportation Services by Rail on Eggs/hatcheries under GST Act?
Services by way of transportation of ‘Eggs’ by rail from one place in India to another place is exempted as per Serial No. 20 of the Notification No. 12/2017 Central Tax (Rate), dated 28.06.2017.
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