2019 (4) TMI 2041

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....icant : Sri. Vallabhaneni Mohan Rao, ORDER M/s JAYALAKSHMI TOBACCO COMPANY, (hereinafter also referred as an applicant), having GSTIN:37BIWPS7726L1Z2 are commission agents dealing with tobacco leaves. The applicant has various business activities, such as procuring tobacco leaves from farmers as well as from traders and acting either as commission agent or as seller as the case may be. Th....

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....d : 28.06.2017, Commission Agent dealing with agriculture produce like tobacco attracts 'Nil' rate of duty 2) Issue Raised by the applicant In case, there is GST in the above situation, who has to pay the tax? State Member View Not Applicable with reference to the Issue No. 1 Central member View Not Applicable 3) Issues Raised by the applicant Will reverse charge provisions applic....

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....et registered under the Act and has to pay GST when sell the tobacco leaves received from trader in an auction, and can collect GST from buyers Central member View Please refer to Issue No.1. The activity is exempted from GST. 5) Issues Raised by the applicant The Commission Agent receives tobacco from farmers and sell them within the state. He takes commission from farmers for his servic....

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....chase of agricultural produce', of Notification No.11/2017- Central Tax (Rate), Dated: 28th June,2018 Central member View: As the above service is exempt from tax by the entry No: 24 of Notification No.11/2017-Central Tax (Rate), hence the commission agent is not liable to collect GST After having several deliberations basing on the material on record, the members of Authority for Adv....