TaxTMI 
TaxTMI 
If Groundnut is a agriculture produce or not ? If Yes then should i have to pay RCM on it's transportation ?
RCM On GTA Service
19 Apr 2019 
1 Reply 
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Agricultural produce classification: groundnut without shell not agricultural produce, transportation services excluded from exemption under reverse charge.
Groundnut without shell is classified as not being agricultural produce and is not eligible for the exemption under the relevant notification; consequently transportation services for such groundnut are not covered by the exemption and may attract reverse charge treatment. (AI Summary)
Groundnut without shell is classified as not being agricultural produce and is not eligible for the exemption under the relevant notification; consequently transportation services for such groundnut are not covered by the exemption and may attract reverse charge treatment. (AI Summary)