TaxTMI 
TaxTMI 
Applicability of GST on cutting charges of paddy straw and Husk straw
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....pplicability of GST on cutting charges of paddy straw and Husk straw<br> Query (Issue) Started By: - KARAN VERMA Dated:- 15-6-2020 Last Reply Date:- 20-6-2020 Goods and Services Tax - GST<br>Got 4 Replies<br>GST<br>Sir, I have sold paddy and husk straw to customer for usage in boiler. There is no GST applicable on sale of paddy/husk straw but now I am providing service of cutting of paddy/husk str....
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....aw along with sale of straw. My question is whether GST applicable on cutting charges received from customer. Or it will be exempt under composite supply. Reply By YAGAY andSUN: The Reply: In our view, cereal straw and husks, including rice husks or rice hulls, unpreparred, whether or not chopped, ground, pressed or in the form of pellets fall under HS Code 1213 and attract Nil GST. Rice bran ....
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....falls under HS Code 2302 and attract NIL GST if suuplied as cattle feed or 5% if supplied for other purposes. Reply By KARAN VERMA: The Reply: ok thanks but what about cutting charges received. Whether GST applicable on it. Reply By Ganeshan Kalyani: The Reply: Sir, the service of cutting of paddy/husk straw is exempted vide entry 54 of Notification no. 12/2017-CTR dated 28.06.2017. The releva....
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....nt extract of the said entry is given below. Services relating to 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 or agricultural produce by way of- (a) agricultural operations directly related to production of any agricultural produce including cultivation, harvesting, threshing, plant p....
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....rotection or testing; (b).... (c) processes carried out at an agricultural farm including tending, pruning, cutting, harvesting, drying, cleaning, trimming, sun drying, fumigating, curing, sorting, grading, cooling or bulk packaging and such like operations which do not alter the essential characteristics of agricultural produce but make it only marketable for the primary market; Reply By DR.....
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....MARIAPPAN GOVINDARAJAN: The Reply: I endorsed the views of Yagay and Sun<br> Discussion Forum - Knowledge Sharing ....