SAS Cargo ., In re
Date: October 29, 2021
Subject Matter
Service by way of transportation of 'Eggs' by rail from one place in India to another place is exempted from GST
Summary
a) Eggs on which no further processing is done are covered under the definition of ‘Agricultural Produce’ as per clause 2(d) of Notification No. 12/2017 Central Tax (Rate), dated 28.06.2017 . b) Services by way of transportation of…
M/s. SAS Cargo, Shop No.1, No.36, Malkappa Garden, 7th Main Road, S.R. Nagar, Bengaluru-560027 having GSTIN 29ABZFS7085F2Z5 have filed an application for Advance Ruling under Section 97 of CGST Act, 2017 read with Rule 104 of CGST Rules, 2017 and Section 97 of KGST Act, 2017 read with Rule 104 of KGST Rules, 2017 in FORM GST ARA-01, discharging the fee of Rs.5,000-00 each under the CGST Act…