Case LawAAR No.01/AP/GST/2024
Gayatri Enterprises ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Andhra Pradesh
- Date:
- January 3, 2024
- Type:
- Advance Ruling
- Members:
- Ravi Sankar, Lakshmi Narayana
Subject
GST is leviable on brokerage of agricultural produce
Agricultural Produce
Summary
The case involves an applicant dealing in brokerage of agricultural products such as pulses, which require processing to make them marketable. The applicant obtained GST registration and charged GST at the rate of 18%. However, the issue at hand is w…
Judgement
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, ANDHRA PRADESH (Under sub-section (4) of Section 98 of Central Goods and Services Tax Act, 2017 and sub-section (4) of Section 98 of Andhra Pradesh Goods and Services Tax Act, 2017) 1. At the outset we would like to make it clear that the provisions of CGST Act, 2017 and SGST Act, 2017 are In parimateria and have the same provisions in…