Case LawTSAAR Order No.05/2022
Ganga Kaveri Seeds Pvt. Ltd ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Telangana
- Date:
- February 11, 2022
- Type:
- Advance Ruling
- Members:
- B. Raghu Kiran, S.V. Kasi Visweswara Rao
Subject
Seeds do not qualify as agricultural produce
Exemption
Summary
M/s. Ganga Kaveri Seeds Pvt. Ltd is engaged in production and sale of agricultural seeds. In the process of production, the applicant outsources certain services such as cleaning, drying, grading and packing to the job workers and stores the seeds in…
Judgement
1. M/s. Ganga Kaveri Seeds Pvt. Ltd, 1406 and 1407, 14TH Floor, Babukhan Estate, Basheerbagh, Hyderabad, Telangana- 500001 (36AAACG3220D1ZB) has filed an application in FORM GST ARA-01 under Section 97(1) of TGST Act, 2017 read with Rule 104 of CGST/TGST Rules. 2. At the outset, it is made clear that the provisions of both the CGST Act and the TGST Act are the same except for certain provisions. T…