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The training activities of RGCA to students, academia who are not directly involved in rearing of fish, aquaculture etc. are covered under SAC 9992 and taxable at 18%

Shanti Prime Publication Pvt. Ltd.

Registration under GST — 1. The Applicant, RGCA is liable to be registered under Section 22 of CGST and TNGST Act.

2. RGCA shall obtain registration in every such State or Union territory in which he is so liable.

3. The rate of tax for various supplies of goods and services supplied by RGCA are:

a. Fish seeds, prawn/ shrimp seeds supplied by RGCA, classifiable under 0301, are exempt from CGST under Sl. No. 18 of Notification No.2/2017-C.T. (Rate) dated 28.06.2017 as amended and from SGST under Sl. No. 18 of Notification No. II(2)/CTR/532(d-5)/2017 vide G.O. (Ms) No. 63 dated 29.06.2017 as amended.

b. Live fish supplied by RGCA, classifiable under 0301, are exempt from CGST under SI. No. 19 of Notification No.2/2017-C.T. (Rate) dated 28.06.2017 as amended and from SGST under Sl. No. 19 of Notification No. II(2)/CTR/532(d-5)/2017 vide G.O. (Ms) No. 63 dated 29.06.2017 as amended.

c. Artemia cysts supplied by RGCA, classifiable under 0511, are taxable at 2.5% CGST under Sl. No.21 of Notification No.1/2017-C.T. (Rate) dated 28.06.2017 as amended and at 2.5% SGST under Sl. No.21 of Notification No. II(2)/CTR/532(d-4)/2017 vide G.O. (Ms) No. 62 dated 29.06.2017 as amended.

d. Research and development activities of RGCA are towards breeding, developing new species, genetic testing of Seed and adults of diversified aquaculture species, Gene sequencing for confirmation of species, under SAC 9981, are taxable at 9% CGST under Sl no 18 of Notification No 11/2017 dt 28.06.2017 as amended and 9% SGST under Sl no 18 of Notification No. II(2)/CTR/532(d-14)/2017 vide G.O. (Ms) No. 72 dated 29.06.2017 as amended.

e. Consultancy services of RGCA are towards nursery technology, cage farming hatching etc. which are support services for rearing of fish ,crab, prawn , etc. and are directly related to operations ,classifiable under SAC 9986, are exempt from CGST under SI no 54 of Notification No 12/2017 dt 28.06.2017 as amended and exempt from SGST under Sl no 54 of Notification vide G.O. (Ms) No. 73 dated 29.06.2017 as amended

f. testing for pathogens of soil, water, feed etc. and chemical analysis of water and soil and Gene sequencing of pathogens, classifiable under SAC 9983, by at 9% CGST under Sl no 21 of Notification No 11/2017 dt 28.06.2017 as amended and 9% SGST under Sl no 21 of Notification No II(2)/CTR/532(d-14)/2017 vide G.O. (Ms) No. 72 dated 29.06.2017 as amended.

g. training services of RGCA to farmers, hatcheries which are support services for rearing of fish, crab, prawn , etc. and are agricultural extension services covered under SAC 9986 and hence are exempt from CGST under Sl no 54 of Notification No 12/2017 dt 28.06.2017 as amended and exempt from SGST under Sl.no 54 of Notification No. II(2)/CTR/532(d-15)/2017 vide G.O. (Ms) No. 73 dated 29.06.2017 as amended

h. The training activities of RGCA to students, academia who are not directly involved in rearing of fish, aquaculture etc. are covered under SAC 9992 and taxable at 9% CGST under Sl no 30 of Notification No 11/2017 dt 28.06.2017 as amended and 9% SGST under Sl no 30 of Notification No. II(2)/CTR/532(d-14)/2017 vide G.O. (Ms) No. 72 dated 29.06.2017 as amended. — Rajiv Gandhi Centre For Aquaculture, In Re… [2019] 08 TAXLOK.COM 093 (AAR-Tamil Nadu)