https://www.taxtmi.com/caselaws?id=449904 The AAR, Andhra Pradesh ruled that an applicant engaged in processing agricultural produce through de-husking and splitting of pulses must obtain GST registration and pay tax at 18% (9% CGST + 9% SGST). The authority held that processed pulses fall outside the definition of agricultural produce and are not exempt from GST. Additionally, commission and brokerage services are taxable at 18% regardless of turnover limits, as persons facilitating transactions between buyers and sellers must register and discharge GST obligations irrespective of whether underlying goods are exempt or taxable. en-us Thu, 04 Jan 2024 00:00:00 +0530 Sat, 26 Apr 2025 12:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=449904 The AAR, Andhra Pradesh ruled that an applicant engaged in processing agricultural produce through de-husking and splitting of pulses must obtain GST registration and pay tax at 18% (9% CGST + 9% SGST). The authority held that processed pulses fall outside the definition of agricultural produce and are not exempt from GST. Additionally, commission and brokerage services are taxable at 18% regardless of turnover limits, as persons facilitating transactions between buyers and sellers must register and discharge GST obligations irrespective of whether underlying goods are exempt or taxable. Case-Laws GST Thu, 04 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=449904