https://www.taxtmi.com/caselaws?id=416271 The applicant's contention that dried and polished turmeric qualifies as 'Agricultural Produce' exempt from GST was rejected. The processed turmeric was classified under HSN Code 0910 30 20 with a 5% GST rate, as it was deemed to have increased marketability. The services provided by the applicant as a commission agent were also found taxable under GST, not qualifying for exemption under the relevant notification. Consequently, the applicant was mandated to register under the CGST Act, 2017 due to the taxable nature of the services provided. en-us Wed, 22 Dec 2021 00:00:00 +0530 Fri, 24 Dec 2021 08:47:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=416271 The applicant's contention that dried and polished turmeric qualifies as 'Agricultural Produce' exempt from GST was rejected. The processed turmeric was classified under HSN Code 0910 30 20 with a 5% GST rate, as it was deemed to have increased marketability. The services provided by the applicant as a commission agent were also found taxable under GST, not qualifying for exemption under the relevant notification. Consequently, the applicant was mandated to register under the CGST Act, 2017 due to the taxable nature of the services provided. Case-Laws GST Wed, 22 Dec 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=416271