Rara Udhyog, In re
Date: October 31, 2018
Subject Matter
Cleaning of agricultural produce away from the agricultural farm will attract GST. AAR ruling upheld
Summary
1. A process must satisfy all the three conditions before being declared as the process exempted from GST vide the above said entries Nos. 24(i)(i)(c)and 54( c) ibid under the above notifications Nos. 11/2017-Central Tax (Rate) and 12/2017-Central Ta…
1. At the outset we would like to make it clear that provisions of both the Central GST Act. 2017 and Rajasthan GST Act, 2017 are same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the Central GST Act would also mean a reference to the same provisions under Rajasthan GST Act. 2. The present appeal has been filed under…