GST applicability on handling of agricultural produce

This query is : Resolved

Mikir Khona online

(Querist)
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25 December 2024 One of my client is providing service of loading , unloading and storage of imported Agricultural Produce (Raw pulses for further processing), He is invoicing the activity under SAC 996719 /996711.

There is No duty on import of this product , hence please clarify whether he should charge GST on loading , unloading and storage activity of this cargo or not.

And if this activity is exempt please share any notification if possible.

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
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26 December 2024 As per GST notification No. 11/2017-Central Tax (Rate), S.No. 24 and notification No. 12/2017Central Tax (Rate), S.No. 54, dated 28thJune 2017, the GST rate on loading, unloading packing, storage or warehousing of agricultural produce is Nil.