TaxTMI 
TaxTMI 
Rack Installation with respect to Agriculture Produce
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....ack Installation with respect to Agriculture Produce<br> Query (Issue) Started By: - KUMAR Narasimhan Dated:- 6-11-2021 Last Reply Date:- 6-11-2021 Goods and Services Tax - GST<br>Got 6 Replies<br>GST<br>Dear Sir / Madam, Manufacturing company has doing Rack Installation for storage of Agriculture Produce is exempted or Taxable? In general they charge 18% to their customers, but though this proc....
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....ess have been doing for Agriculture Produced by Govt company they are denying to pay the GST on the above. Please clarify, Is it Taxable or Exempted? if it is exempt from Tax, what documents to be collected from them to Justify this is exempted sales. Reply By Shilpi Jain: The Reply: Exemption is available for pure services provided to government entity or government authority in case it is in ....
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....relation to activity is mentioned under article 243 G or 243 w of the constitution Reply By Shilpi Jain: The Reply: Please also clarify whether it is supply of the racks or it is a service of installation of the rack which is provided by the manufacturer. if it is supply of goods I doubt if there could be any examination Reply By KASTURI SETHI: The Reply: In my view, installation of racks for ....
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....storage of agriculture produce is covered under 'support services to agriculture produce' and hence attracts NIL rate of tax. See Notification 11/17-CT(R) dated 28.6.17 as amended (serial no.24 of the notification refers.).HSN 9986. Reply By KUMAR Narasimhan: The Reply: Dear Sir / Mam, Thank you for your clarification. Rack Installation comprises of supply of Goods and Services for the....
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.... Agricultural Produce Reply By Shilpi Jain: The Reply: So if it is a transaction where supply of racks is principal supply and installation is incidental then it would be a supply of goods and exemption will not be applicable. Reply By KUMAR Narasimhan: The Reply: Dear Mam, Thank you for clarifying on the above topic<br> Discussion Forum - Knowledge Sharing ....