Sirs,
As we are Goods Transport Agency (GTA) registered under GST, carrying various goods and collecting CGST @ 6% and SGST 6%. Kindly let us know the following goods shall it be attracted GST?
TARRIFFDESCRIPTION OF GOODS
1701 or 1702 Jaggery of all types (Cane Jaggery [Gur] & Palmyra Jaggery)
1905 Papad or Appalam, except when served for consumption
0810 Tamarind
1008 Ragi
GST Exemption Clarified: Tamarind and Ragi Exempt; Jaggery and Papad Taxable When Transported by Road Under Notification 9/2017. A Goods Transport Agency (GTA) inquired about the applicability of GST on transporting specific goods such as jaggery, papad, tamarind, and ragi. It was clarified that tamarind and ragi, being agricultural products, are exempt from GST under Notification No. 9/2017-C.T. (Rate). However, jaggery and papad are considered manufactured products, not agricultural, and thus do not qualify for GST exemption when transported by road. Further discussion highlighted that agricultural produce should retain its natural form without significant processing to qualify for GST exemption. (AI Summary)