Gta exemption on agriculture produce
This query is : Resolved
04 June 2013
I have done business of collecting
agriculture wastage, biomass wastage
and then convert it by some process
whether my activity is called agriculture activity and whether it is liable for exemption under service tax under gta
agriculture wastage, biomass wastage
and then convert it by some process
whether my activity is called agriculture activity and whether it is liable for exemption under service tax under gta
05 June 2013
under GTA in respect of exemption is for transporter for providing transportation services in respect of fruits, vegetables, eggs, milk, food grains or pulses.( exemption on transportation charges)
For your services concerned i.e conversion of wastage, if it is amounts to manufacture or produce then No service tax as it is covered under negative list
For your services concerned i.e conversion of wastage, if it is amounts to manufacture or produce then No service tax as it is covered under negative list
Message likes :
1 times
05 June 2013
whether it is called agriculture produce
we are collecting biomass and agriculture
wastage and sales it for process done for
making pellets whether it is called
agriculture produce
we are collecting biomass and agriculture
wastage and sales it for process done for
making pellets whether it is called
agriculture produce
06 June 2013
Please read the meaning of agriculture produce as per service tax mentioned below and take the decision whether it amounts to agriculture produce:
Agriculture produce means any produce
of agriculture on which either no processing is done or such processing is done as is usually
done by a cultivator or producer which does not alter its essential characteristics but makes
it marketable for primary market. It also includes specified processes in the definition like
tending, pruning, grading, sorting etc. which may be carried out at the farm or elsewhere as
long as they do not alter the essential characteristics.
As per my view it is not agriculture produce,
Do let me know still if you need more clarification
Agriculture produce means any produce
of agriculture on which either no processing is done or such processing is done as is usually
done by a cultivator or producer which does not alter its essential characteristics but makes
it marketable for primary market. It also includes specified processes in the definition like
tending, pruning, grading, sorting etc. which may be carried out at the farm or elsewhere as
long as they do not alter the essential characteristics.
As per my view it is not agriculture produce,
Do let me know still if you need more clarification
You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now
Click here to login now
Similar Resolved Queries
Unanswered Queries
- Manual Rectification through AO
- IT Return filed defective u/s 139 (9)
- Fixed Deposit Claim Relinquishment by the Nominee
- Defective Return - Tds on advance
- TCS ON SOFTWARE SALES
- Not a CA , can we prepare balance sheet
- Income Type for interest from government bonds
- Accounting treatment for Fixed Assets
- Is correct entry for FDs
- Interest on public Provident Fund
- TDS - Form 26QB - Installment - Final payment Query
- ITR 6 Schedule CFL and UD Issues
- Gstr 9 2023-24
- GSTR-9 HSN Summary and Credit Note without item
- Interchangeable words in accounts
- Adjusted profit/Loss in the case of LLP and Pvt. Ltd.company
- How to adjusted advances given or receipt
- Foreign vendor without PAN unable to to register due to non receipt of OTP on foreign number ?
- 133(6) DIN INVALID format error - ->WHERE TO REPLY 133(6) notice?
- Query for dubts
Trending Online Classes
-
Landmark Judgments: Important Provisions of the EPF & ESI Act interpreted by the Honorable Supreme Court of India
Mr.Balamurugan Ranganathan15 November 2024
CAclubindia
