Circular 16/16/2017 - Central Tax
Date: November 15, 2017
File No: F.No. 354/173/2017-TRU
Subject
Clarifications regarding applicability of GST and availability of ITC in respect of certain services
Content
I am directed to issue clarification with regard to certain issues brought to the notice of Board as under: Issue Comment 1. Is GST applicable on warehousing of agricultural produce such as tea (i.e. black tea, white tea etc.), processed coffee beans or powder, pulses (de-husked or split), jaggery, processed spices, processed dry fruits, processed cashew nuts etc.? 1. As per GST notification No. 1…