Rajasthan Rajya Sahakari Kriya Vikriya Sangh Ltd ., In re
Date: March 22, 2019
Subject Matter
Commission Agent providing service for procurement of agricultural produce is exempted from GST
Summary
1. Whether the applicant is liable for charging goods and service tax under the RGST Act, 2017 and CGST Act, 2017 on providing service for procurement of agricultural produce i.e. oilseeds and pulses from farmers either itself or through Kray Vikray…
The issue raised by Rajasthan Rajya Sahakari Kriya Vikraya Sangh Ltd., situated at 4, Sahkar Bhawan, Bhawani Singh Road, Jaipur 302001, (hereinafter the applicant) is fit to pronounce advance ruling as it falls under the ambit of the Section 97(2)(b) and (e), given as under : b. applicability of a notification issued under the provisions of this act, c. determination of time and value of supply of…