Service tax query

This query is : Resolved 

07 April 2021 pest control service on agriculture product service tax applicable..???

07 April 2021 Service tax not applicable.
See the link.

https://www.caclubindia.com/experts/service-tax-on-fumigation-service-on-agri-product-2309054.asp

GST applicable.

In view of the entry No 23(ii) of Notification No. 11/2017-CT (Rate) dated 28.06.2017 the rate of GST for the service of fumigation/pest control provided in a warehouse of agriculture produce would be 18 % i.e. {CGST 9% +SGST 9%}.



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