RCM ON FRIEGHT
hemant mittal (student) (29 Points)
21 September 2018
if purchased goods are farm goods (krishi Pradhan) then RCM on frieght is leviable or not
hemant mittal (student) (29 Points)
21 September 2018
Deepak Gupta
(CA Student)
(15922 Points)
Replied 21 September 2018
Transportation of agricultural produce by a GTA is exempt from GST.
“agricultural produce” means any produce out of 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, on which either no further 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.
Notification No. 12/2017- Central Tax (Rate), dt. 28.06.17
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