Rice husk shifting

[KARAN VERMA]

Whether GST applicable on loading/unloading of rice husk ?

Or the same will be exempted as Rice husk is agricultural produce.

[KARAN VERMA]

As Rice husk exempt under HSN 1213, whether GST attract if any contractor provide service for shifting of rice husk from one place to another.

[KASTURI SETHI]

Pl. go through serial no.24 of Notification no.11/17-CT(R) dated 28.6.17 as amended up to 26.3.20.

[ABHISHEK TRIPATHI]

Dear Karan Sir,

Whether the contractor is taking GTA services for shifting or shifting on his own?

[KARAN VERMA]

Sir, contractor is shifting on his own through own truck and labour.

[KARAN VERMA]

Dear Kasturi Sir

It means we can treat rice husk as agriculture produce.

[KASTURI SETHI]

Yes. Rick husk is agriculture produce. Transportation of the same is exempted.

AI Summary

Exempt transportation of agricultural produce: shifting rice husk by a contractor using own vehicle is GST-exempt. Rice husk is classified as an agricultural produce; transportation and associated loading/unloading of agricultural produce, when performed by a contractor using his own vehicle and labour rather than GTA services, falls within the statutory exemption and is not subject to GST.