TaxTMI 
TaxTMI 
TaxTMI 
2025 (12) TMI 428
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....icant who had sought it in respect of any matter referred to in sub-section (2) Section 97 for advance ruling. (b) On the concerned officer or the Jurisdictional Officer in respect of the applicant. 3. In terms of Section 103(2) of the Act, this Advance Ruling shall be binding unless the law, facts or circumstances supporting the original advance ruling have changed. 4. Advance Ruling obtained by the applicant by fraud or suppression of material facts or misrepresentation of facts, shall render such ruling to be void ab initio in accordance with Section 104 of the Act. 5. The provisions of both the Central Goods and Services Tax Act and the Tamil Nadu Goods and Services Tax Act (herein referred to as the Act) are the same ....
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....odown used for storage of Paddy. 4. The applicant is under the administrative control of State. The concerned authorities of the Centre and State were addressed to report if there are any pending proceedings against the applicant on the issues raised by the applicant in the ARA application and for comments on the issues raised. Remarks have been received from both the Centre and State Authority and it is seen that there are no pending proceedings on the questions raised in their Advance Ruling Application. 5. Personal Hearing 5.1 The applicant was given an opportunity to be heard in person on 23.09.2025. Shri. R. Rajaganapathy, GST Practitioner appeared for the personal hearing as the authorized representative (AR) of M/s. Lena Mod....
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....rage of Paddy. The tenant is refusing to pay GST on the Rent for the Godown for storing Paddy. As such, the applicant has filed this application seeking a ruling as to whether GST is payable on the Rent for Godown used for storing Paddy. In this regard, we observe that the applicant has not produced the Rental Agreement and the relevant bills as undertaken by them during the personal hearing held on 23.09.2025. However, based on the facts of the case presented before us that the Godown is rented out for storage of Paddy, as mentioned in their application and as stated during the personal hearing, we proceed to process the application for advance ruling filed by the applicant. 6.4 In this regard, we find that S.no.24 of Notification no. 1....
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....keting Committee or Board or services provided by a commission agent for sale or purchase of agricultural produce. (ii) Services by way of pre-conditioning, pre-cooling, ripening, waxing, retail packing, labelling of fruits and vegetables which do not change or alter the essential characteristics of the said fruits or vegetables. (iii) Carrying out an intermediate production process as job work in relation 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. Nil Nil 6.5 We also find that S.no.54 of Notification no. 12/2017-Central Tax (Rate) dated 28.06.2017, states as follows :- Sl....
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....CT (Rate) dated 28.06.2017 prescribes 'Nil' rate of GST under Chapter heading 9986 to "Services relating to cultivation of plants and...... or other similar products or agricultural produce by way of .......... e) loading, unloading, packing, storage or warehousing of agricultural produce." 6.6 From the above, it could be seen that services relating to storage or warehousing of agricultural produce would attract 'Nil' rate of GST. The applicant has reportedly given his premises for rent for the purpose of Storing of Paddy. At this juncture, it becomes necessary to ascertain whether Paddy could be termed as an 'agricultural produce'. We note that as per the above referred notifications, 'Agric....
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...., unprocessed form of rice that is typically grown in flooded fields. Paddy is often still in the field when it is referred to as such, and it needs to be processed to remove the outer husk. To understand this further, it is necessary to differentiate Paddy from Rice. Rice is the edible, processed grain that remains after the husk is removed from paddy through milling. Rice refers to the edible grain that results from processing paddy rice. After harvesting, paddy rice undergoes milling, which removes the husk and often further processing to produce white rice, brown rice, or other varieties, depending on how much of the bran and germ are retained. To summarise, paddy is the raw, unmilled/unprocessed crop, while rice refers to the milled/pr....