Gayatri Enterprises ., In re
Date: January 3, 2024
Court: Authority for Advance Ruling
Bench: Andhra Pradesh
Type: Advance Ruling
Judge(s)/Member(s): Ravi Sankar, Lakshmi Narayana
Subject Matter
GST is leviable on brokerage of 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…
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…