Case LawADVANCE RULING NO. RAJ/AAR/2018-19/06
Rara Udhyog, In re
- Court:
- Authority for Advance Ruling
- Bench:
- Rajasthan
- Date:
- June 23, 2018
- Type:
- Advance Ruling
- Members:
- NITIN WAPA AND SUDHIR SHARMA
Subject
Cleaning of agricultural produce away from the agricultural farm will attract GST
Exemption
Summary
The applicant (Rara Udhyog) is engaged into the activities of cleaning of the various Agriculture produce like Saunf (Fennel) Dhaniya (Coriander), Jeera (Cumin seeds), etc. or the like goods which are brought to them by the farmers or by the traders.…
Judgement
1. That the applicant is engaged into the activities of cleaning of the various Agriculture produce like Saunf (Fennel) Dhaniya (Coriander), Jeera (Cumin seeds), etc. or the like goods which are brought to them by the farmers or by the traders. That the agriculture produce contains dust particles, certain small pieces of stones, dust, mud and other impurities etc. The applicant is having a c…