The Karnataka State Co-Operative Marketing Federation Limited ., In re

Date: October 12, 2020

Court: Authority for Advance Ruling
Bench: Karnataka
Type: Advance Ruling
Judge(s)/Member(s): Ravi Prasad, Mashhood Farooqui
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Subject Matter

Supplying KharifArhar (Tur) Crops and Green Gram crops from farmers to NAFED is exempted from GST

Tax Deducted at Source

Summary

1. Whether the transaction of supplying KharifArhar (Tur) Crops and Green Gram crops from farmers to NAFED is a taxable supply? What is the rate of tax to be charged for sale of Agricultural produce to NAFED, if it is to be treated as taxable supply?…

1. M/s The Karnataka State Co-Operative Marketing Federation Limited (herein after referred as applicant), No.8, Cunningham Road, Bengaluru-560052 having GSTIN number 29AAAAT3829KlZ3, filed an application for Advance Ruling under section 97 of the CGST Act, 2017 read with Rule 104 of CGST Rules 2017, and section 97 of the KGST Act, 2017 read with Rule 104 of KGST Rules 2017, in FORM GST ARA-01 dis…

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