TaxTMI 
TaxTMI 
Clarifications regarding applicability of GST and availability of ITC in respect of certain services
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....arding applicability of GST and availability of ITC in respect of certain services I am directed to issue clarification with regard to certain issues brought to the notice of Commissioner of State Tax 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....
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....imary market" 3. Tea used for making the beverage, such as black tea. green tea, white tea is a processed product made in tea factories after carrying out several processes, such as drying, rolling, shaping, refining, oxidation, packing etc. on green leaf and is the processed output of the same. 4. Thus, green tea leaves and not tea is the "agricultural produce" eligible for exemption availa....
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....a. 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 available to the....
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.... persons as specified in section 25 of the GGST Act, notwithstanding that credit of input tax charged on consumption of such goods is not allowed for supply of service of transport of passengers by air in economy class at GST rate of 5%. 3. Is GST leviable on General Insurance policies provided by State Government to employees of the State government/ Police personnel, employees of Electrici....