Hindustan Agencies ., In re
Date: December 5, 2021
Subject Matter
Commission agent service provided to rice millers and traders for sale or purchase of rice is NOT exempt from GST
Summary
The crux of the issue to decide is whether ‘rice’ can be treated as agricultural produce in terms of the Notification 12/2017-CT(R), and the commission agent services provided by the applicant to rice millers and traders for sale or purch…
M/s Hindustan Agencies, 306/1, Centenary Building, 2nd Floor, Albert Victor Road, Chamarajapet, Bangalore-580018 having GSTIN 29AAKPV6622R1ZL, have filed an application for Advance Ruling under Section 97 of the CGST Act, 2017 read with Rule 104 of the CGST Rules, 2017 and Section 97 of the KGST Act, 2017 read with Rule 104 of the KGST Rules, 2017, in FORM GST ARA-01 discharging the fee of Rs.5,00…