Ahuja Industries ., In re
Date: September 20, 2022
Subject Matter
Cotton Seed (Banaula) is not eligible for exemption from payment of GST on GTA services
Summary
Cotton seed emerging from the intermediate process do not fall in the definition of ‘agricultural produce’ under GST. It is apparent from the definition of ‘agricultural produce’ that the government intends to provide exemptio…
1. M/s Ahuja Industries, Dehlon Road, Sahnewal, Ludhiana-141120, (GST Registration No. 03ADNPS0783N1ZZ) is engaged in the business of receiving Cotton Seeds “Banaula” after being transported by Goods Transport Agencies (GTA) which is classifiable with Chapter Heading 9965/9967 of the GST Tariff Act, 2017 and Goods and Service Tax in respect of said service is payable by the recip…