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

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....mour, Bilaspur, Hamirpur, Mandi. Kullu, Chamba, Kangra, Revenue Distt Nurpur and Una, H.P 4. The Asstt. Commissioner of State Taxes and Excise, Incharge Distt. Kinnour, H.P Dated Shimla-9 13th March, 2019. Madam/Sir, Subject: Clarifications regarding applicability of GST and availability of ITC in respect of certain services Clarification with regard to certain issues brought to the notice of Department is as under: S.No. Issue Comment 1. Is GST applicable on warehousing of agricultural produce such as tea (i.e. black tea, white tea etc.), processed coffee beans or powder, pulses (de-husked or split), jaggery, Processed spices, processed dry fruits, processed cashew nuts etc.? 1. As per GST notificatio....

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....usually not carried out by farmers or at farm level but by the pulse millers. Therefore pulses (dehusked or split) are also not agricultural produce. However 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 (de- husked or split), jaggery, processed spices, processed dry fruits, processed cashew nuts etc. fall outside the definition of agricultural produce given in notification No. 11/2017-ST(Rate) and 12/2017-ST(Rate) and corresponding notifications issued under IGST and CGST Acts and therefore the exemption from GST is not av....