comission on agriculture produce

[sanjay khatri]

hi sir, i am a trader of cumin goods and also a comission agent of cumin goods. i am member of APMC in gujarat. comission service provided to farmers of cumin goods is taxable?

[KASTURI SETHI]

Exempted vide Notification No.12/17-Central Tax (Rate) dated 28.6.17 Serial No.54(g) refers.

[Ganeshan Kalyani]

The notification cited by Sri Kasturi Sir , provides exemption on the services provided by any Agricultural Produce Marketing Committee or Board or services provided by a commission agent for sale or purchase of agricultural produce.

[sanjay khatri]

thank you

[sanjay khatri]

sir, what is the SAC code for comission service provided to farmers?

[KASTURI SETHI]

996111

AI Summary

Exemption for commission services: commission agents' services for agricultural produce are tax-exempt; use SAC code provided.
Commission agents' services for sale or purchase of agricultural produce are exempt from GST under the cited notification covering services by commission agents and Agricultural Produce Marketing Committees or Boards. The commission service in respect of cumin is classified under SAC code 996111 for reporting purposes.