RCM On GTA Service

[ASHISH SHAH]

If Groundnut is a agriculture produce or not ? If Yes then should i have to pay RCM on it's transportation ?

AI Summary

Groundnuts Without Shells Not Exempt from GST, RCM Applies to Transportation per Notification No.11/17-CT(Rate) Ruling A query was raised regarding whether groundnuts qualify as agricultural produce under the Goods and Services Tax (GST) framework and whether Reverse Charge Mechanism (RCM) applies to its transportation. The response clarified that groundnuts without shells do not qualify as agricultural produce and thus do not benefit from exemptions under Notification No.11/17-CT(Rate). This conclusion is supported by a decision from the Appellate Authority for Advance Ruling in Rajasthan, involving Sardar Mal Cold Storage & Ice Factory.