Clarifications regarding applicability of GST and availability of ITC in respect of certain services.

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...., pulses (de-husked or split), jaggery, processed spices, processed dry fruits, processed cashew nuts etc.? 1. As per GST notification No. 38/1/2017-Fin(R&C)(11/2017-Rate), dated 30.06.2017, at Sl.No. 24 and notification No. 38/1/2017-Fin(R&C)(12/2017-Rate)  Sl.No. 54, published in Extraordinary Official Gazette No. 3, Series 1 No. 13 dated 30.06.2017, the GST rate on loading, unloading packing, storage or warehousing of agricultural produce is Nil. 2. Agricultural produce in the notification has been defined to mean "any produce out of cultivation of plants and rearing of all life forms of animals, except the rearing of horses, for food, fibre, fuel, raw material or other similar products, on which either no further processing i....

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....w nuts etc. fall outside the definition of agricultural produce given in notification No. 38/1/2017-Fin(R&C)(11/2017-Rate) and 38/1/2017-Fin(R&C)(12/2017-Rate) dated 30.06.2017, published in Extraordinary Official Gazette No. 3, Series 1 No. 13 dated 30.06.2017 and corresponding notifications issued under Integrated Goods and Services Tax and Central Goods and Services Tax Acts and therefore the exemption from GST is not available to their loading, packing, warehousing etc. and that any clarification issued in the past to the contrary in the context of Service Tax or VAT/ Sales Tax is no more relevant. 2. Is GST leviable on interstate transfer of aircraft engines, parts and accessories for use by their own airlines? 1. Under Schedu....