This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
Seed is not a agricultural produce & GST payable on its Storage & Packaging Services
Case Law Details
- Case Name
- In re M. Narasimha Reddy & Sons (GST AAR Telangana)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- AAR Telangana, Advance Rulings
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
Advertisement
In re M. Narasimha Reddy & Sons (GST AAR Telangana)
The applicant is supplying goods which are produce of cultivation of plants. However they are of seed quality and not grain, therefore further they are not meant for food, fibre, fuel or raw material for further processing. In the definition of agricultural produce, the word ‘raw material’ is used which is a general word and is in the company of specific words i.e., food, fibre and fuel. These specific words indicate direct consumption by human or in industry but not in cultivation.
The Hon’ble Supreme Court of Indi...
Wonderful logic indeed !!!!! How does one grow food without seeds? After all after harvesting only SEEDS are preserved and sold. I wish all these Officials be given land in lieu of the Salary to know the difficulties of a Farmer. Sitting in A/c comfort, they come to such BEUTIFUL DECISIONS !!!!!!!!!!!