Clarifications regarding applicability of GST and availability of ITC in respect of certain services

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....------- 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-husked or split), jaggery, processed spices, processed dry fruits, processed cashew nuts etc.? 1. As per TNGST_______Notification No.II(2)/CTR/532(d-14)/2017, S.No.24 and Notification No.II(2)CTR/532(d-15)2017, dated 29.06.2017 S.No.54, dated 28^th June 2017 published in Tamil Nadu Government Gazette No.202 dated 29.06.2017 the GST rate on loading, unloading packing, storage or warehousing of agricultural produce is N....

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....ered in the definition of agricultural produce. 7. In view of the above, it is hereby clarified that processed products such as tea (i.e. black tea, 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. TNGST notification No. II (2) / CTR / 532 (d-14)/2017 and No.II(2)CTR/532 (d-15)2017, dated 29.06.2017, dated 28th June 2017 published in Tamil Nadu Government Gazette No.202 dated 29.06.2017 and corresponding notifications issued under IGST and UGST Acts and therefore the exemption from GST is not available to their loading, packing, warehousing etc. and that ....