TaxTMI 
TaxTMI 
Clarifications regarding applicability of GST and availability of ITC in respect of certain services.
X X X X Extracts X X X X
X X X X Extracts X X X X
....bject: Clarifications regarding applicability of GST and availability of ITC in respect of certain services Various issues relating to applicability of GST and availability of ITC in respect of certain services have been received from the stake-holders. Accordingly, clarifications relating to applicability of GST and availability of ITC in respect of the following services are issued as under: ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ts, on which either no further processing is done or such processing is done as is usually done by a cultivator or producer which does not alter its essential characteristics but makes it marketable for primarymarket" 3. Tea used for making the beverage, such as black tea, green tea, white tea is a processed product made in tea factories after carrying out several processes, such as drying, rol....
X X X X Extracts X X X X
X X X X Extracts X X X X
....whole pulse grains such as whole gram, rajma etc. are covered in the definition of agricultural produce. 7. In view of the above, it is hereby clarified that processed products such as tea (i.e. black tea, white tea etc.), processed coffee beans or powder, pulses (dehusked or split), jaggery, processed spices, processed dry fruits, processed cashew nuts etc. fall outside the definition of agric....
X X X X Extracts X X X X
X X X X Extracts X X X X
....rts & accessories will be available for discharging GST on inter-state supply of such aircraft engines, parts & accessories by way of inter-state stock transfers between distinct persons as specified in section 25 of the WBGST Act, notwithstanding that credit of input tax charged on consumption of such goods is not allowed for supply of service of transport of passengers by air in economy class at....