Applicability of gst on cleaning job work done for traders

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

12 July 2017 We are into job work service business. We do cleaning job work for traders in APMC market. Cleaning is basincally done for wheat, rice. peanuts and other agriculture produce. So whether this cleaning services provided to the traders will attract GST or not. Kindly advice

CA Pradeep Sharma

CA Pradeep Sharma (Expert)
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12 July 2017 It will liable for GST at 18%

Querist : Anonymous

Querist : Anonymous (Querist)

12 July 2017 Thank you for your reply. But the service is done for traders of APMC market which is a wholesale market, will APMC not be regarded as a Primary market. Moreover it is a jobwork done for agriculture produce.

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CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
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12 July 2017 GST not applicable on jobwork done for agriculture produce.

CA Pradeep Sharma

CA Pradeep Sharma (Expert)
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12 July 2017 Services relating to cultivation of plants and rearing of all life forms of animals, except the rearing of
horses, for food, fibre, fuel, raw material or other similar products or agricultural produce by way of—
(i) agricultural operations directly related to production of any agricultural produce including
cultivation, harvesting, threshing, plant protection or testing or
(ii) supply of farm labour;
(iii) processes carried out at an agricultural farm including tending, pruning, cutting, harvesting,
drying, cleaning, trimming, sun drying, fumigating, curing, sorting, grading, cooling or bulk
packaging and such like operations which do not alter the essential characteristics of agricultural
produce but make it only marketable for the primary market;
(iv) renting or leasing of agro machinery or vacant land with or without a structure incidental to its use;
(v) loading, unloading, packing, storage or warehousing of agricultural produce;
(vi) agricultural extension services;
(vii) services by any Agricultural Produce Marketing Committee or Board or services provided by a
commission agent for sale or purchase of agricultural produce

If you are in above catergory then you are exempt from GST

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Querist : Anonymous

Querist : Anonymous (Querist)

12 July 2017 Jobwork is done for agriculture produce but for wholesale traders in the APMC market. GST will still not be applicable?

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
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13 July 2017 Yes GST will still not be applicable

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