Notification 25/2012

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Ganesh G. Gage (Querist)
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04 July 2013 It is regarding Notification No. 25/2012-Service Tax.

21. Services provided by a goods transport agency by way of transportation of -
(a) fruits, vegetables, eggs, milk, food grains or pulses in a goods carriage;

In this notification Food grains includes Spices and related stuff or not??

Please let me know

Thanks in advance

Ganeshbabu K

Ganeshbabu K (Expert)
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04 July 2013 Yes..it includes...as spices also food grains

More over spices also agriculture procude hence it is exempt

Ganesh G. Gage

Ganesh G. Gage (Querist)
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04 July 2013 thank you.. My client is exporter of food grains. Who is receiving Good transport Agency Service. But if you refer Notification 31/2012 which exempt exporter from reverse charge related to GTA service availed. As per the notification 31/2012 to avail this exemption Exporter has to file annexure EXP2 with Joint Commissioner.

Im my case i have exemption as per Notification 31/2012 and 25/2012. So do we need to submit EXP2 annexure???

Pradeep Nainawati

Pradeep Nainawati (Expert)
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04 July 2013 Spices are not covered under clause 21. Agriculture produce are refereed under clause 20 i.e. transport by rail or vessel.
Your client is not falling within Notification 25/2012-ST

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