Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return filing...
Dispute Resolution Panel objections must reach both prescribed forums; otherwise assessment may proceed and statutory appeal remains the proper remedy...
Exemption from GST or not - Fumigation service provided in a warehouse of agriculture produce - The term ‘primary market’ is not defined in the GST Act. It is understood in common parlance as a platform or a place, like a mandi, where the farmers are directly selling to the buyers, including the wholesalers, mills, food processing units, exporters, etc. It appears that services relating to the cultivation of plants include support services as may be required till the farmer disposes the agricultural produce in the primary market. All services and processes beyond the realm of the primary market are excluded. - the fumigation service provided by the applicant in custom bonded warehouse where in exported and imported agriculture produce are stored is not covered by the exemption notification - AAR
Exemption from GST or not - Fumigation service provided in a warehouse of agriculture produce - The term ‘primary market’ is not defined in the GST Act. It is understood in common parlance as a platform or a place, like a mandi, where the farmers are directly selling to the buyers, including the wholesalers, mills, food processing units, exporters, etc. It appears that services relating to the cultivation of plants include support services as may be required till the farmer disposes the agricultural produce in the primary market. All services and processes beyond the realm of the primary market are excluded. - the fumigation service provided by the applicant in custom bonded warehouse where in exported and imported agriculture produce are stored is not covered by the exemption notification - AAR
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