CA Umesh Sharma
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Arjuna (Fictional Character): Krishna,what is the recent order issued by the Maharashtra Appellate Authority for Advance Ruling for Goods and Service Tax against Advance ruling No. GST-ARA-108/2019-20/B-115 dated 22.12.2021? Krishna (Fictional Character) :Arjuna, the Maharashtra appellate Authori
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FAQ :
The Maharashtra Appellate Authority for Advance Ruling has issued an order clarifying the GST implications for turmeric, particularly for commission agents operating in APMC markets.
Yes, turmeric, including dried whole turmeric, is covered under the definition of 'Agriculture Produce' as post-harvest processes like boiling, drying, and polishing do not alter its essential characteristics.
The GST rate on turmeric (HSN code 0910 30 20) is 5%, comprising 2.5% CGST and 2.5% SGST.
No, the first supply of whole turmeric by farmers is not liable to GST because farmers are considered non-taxable persons in this context.
No, services provided by commission agents for the sale or purchase of agricultural produce like turmeric in primary markets, such as APMC markets, are classified as agricultural services and are not liable to GST.
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