Family-linked property purchases using fabricated loan agreements and benami-style arrangements held to be crime proceeds; attachment upheld, appeal d...
Charitable tree plantation and maintenance for environmental preservation treated as "charitable activity", exempt from GST under Notification 12/2017...
AAR held that paddy qualifies as "agricultural produce" as it is derived from cultivation of plants and undergoes only such processing (dehusking) as is normally carried out by a cultivator, without altering its essential characteristics, merely rendering it marketable in the primary market. Consequently, paddy falls within the scope of "agricultural produce" under the relevant GST notification. Therefore, services by way of renting of a godown used exclusively for storage of paddy are covered under Entry 54 of Notification No. 12/2017-Central Tax (Rate), attracting Nil rate of GST, and such rental income is not liable to GST.
AAR held that paddy qualifies as "agricultural produce" as it is derived from cultivation of plants and undergoes only such processing (dehusking) as is normally carried out by a cultivator, without altering its essential characteristics, merely rendering it marketable in the primary market. Consequently, paddy falls within the scope of "agricultural produce" under the relevant GST notification. Therefore, services by way of renting of a godown used exclusively for storage of paddy are covered under Entry 54 of Notification No. 12/2017-Central Tax (Rate), attracting Nil rate of GST, and such rental income is not liable to GST.
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