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 28th June 2017. 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).
Classification of goods- In the instant case, the applicant is in the business of freight services and also holds lease rights of space/containers in Indian Railways.
The applicant has sought advance ruling in respect of the following questions:
a. Whether eggs / hatcheries are classified under the Agricultural Produces/ Products?
b. Applicability of GST on Transportation Services by Rail on Eggs/hatcheries under GST Act?
The applicant is engaged in the business of providing freight services and holds lease rights of space/containers in Indian railways. The applicant states that the goods transported by them are predominantly agricultural produce which are exempt from GST as per Serial No. 20 of Notification No. 12/2017 Central Tax (Rate), dated 28th June 2017.
Since the applicant is involved in providing services of transportation of agricultural produces i.e. eggs, by rail from one place in India to another, those services are hence covered under the entry 20 of Notification No.12/2017-Central Tax (Rate) dated 28-06-2017 and hence such services are exempt by the said Notification from payment of taxes under the CGST Act.
Held that- a) 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 28th June 2017.
b) 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 28th June 2017.
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 28th June 2017. 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).
Classification of goods- In the instant case, the applicant is in the business of freight services and also holds lease rights of space/containers in Indian Railways.
The applicant has sought advance ruling in respect of the following questions:
a. Whether eggs / hatcheries are classified under the Agricultural Produces/ Products?
b. Applicability of GST on Transportation Services by Rail on Eggs/hatcheries under GST Act?
The applicant is engaged in the business of providing freight services and holds lease rights of space/containers in Indian railways. The applicant states that the goods transported by them are predominantly agricultural produce which are exempt from GST as per Serial No. 20 of Notification No. 12/2017 Central Tax (Rate), dated 28th June 2017.
Since the applicant is involved in providing services of transportation of agricultural produces i.e. eggs, by rail from one place in India to another, those services are hence covered under the entry 20 of Notification No.12/2017-Central Tax (Rate) dated 28-06-2017 and hence such services are exempt by the said Notification from payment of taxes under the CGST Act.
Held that- a) 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 28th June 2017.
b) 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 28th June 2017.