03 March 2008
Is cargo handling services in respect of agricultural produce is exempt outrightly or only for agricultural produce intended to be stored in cold storage.
03 March 2008
No cargo handling service is not exempt, only GTA services in relation to agricultural produce namely, Milk Egg and vegetables is exempt.
Cargo handling is different from GTA.
You may kindly review your position in light of the above
05 March 2008
Cargo Handling services usually do not undertake such class of services in a broader sense.
These are basically undertaken by refrigerated vehicles meant specifically for transportation of cold storage goods.
However for your clarity it has been clarified in the order issued under Finance Act order 1/2002, the term agricultural produce would cover all cereals, pulses, fruits, nuts and vegetables, spices, copra, sugar cane, jaggery, raw vegetable fibres such as cotton, flax, jute etc., indigo, unmanufactured tobacco, betel leaves, tendu leaves, and similar products.
However, manufactured products such as sugar, edible oils, processed food etc., will not come under the purview of the term 'agricultural produce'.
Cargo handling service provided in relation to storage of agricultural produce or for goods meant to be stored in cold storage have been exempted this means it is not restricted to storage by Cold storage
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