Peeling of cashews into kernel belongs to primary market?
This query is : Resolved
05 January 2015
Does the jobwork (peeling of cashew nuts into shells and kernel) come under the category of making it ready for the PRIMARY market so as to avail exemption from the service tax regime?
05 January 2015
Milling of paddy into rice: When paddy is milled into rice, on job work basis, service tax is exempt under sl.no.30 (a) of exemption notification 25/2012-ST dated 20th June, 2012, since such milling of paddy is an intermediate production process in relation to agriculture.
On the same analogy the job work on cashew can be considered as intermediate production process in relation to agriculture and exempted from service tax.
On the same analogy the job work on cashew can be considered as intermediate production process in relation to agriculture and exempted from service tax.
Guest
Guest
(Expert)
05 January 2015
There is Circular No. 143/12/ 2011 – ST issued by the department that specifically covers peeling of cashews to recover kernel within the definition of ....in relation to agriculture.
That should exempt you from application of service tax.
That should exempt you from application of service tax.
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
- Supply through E-commerce Operators
- STCG....................................................
- TAN for Partnership
- Sales return eway bill
- Relief u/s Section 89
- AMOUNT RECEIVED UNDER COMPULOSRY ACQUISITION OF AGRICULTURAL LAND
- REGARDING GST LIABILITY/....
- LTCG for Assmt year 26-27
- STCG FOR GOLD ETFs
- SALE BILL AGAINST GOODS RETURN
- Section 54F - Exemption on LTCG in 2026 for HP purchased in 2023
- Sales amount in Gstr1
- CG after sale of flat
- E Commerce GSTR1 & 3B how to file
- Nomination of Bank for refund in itr 2
- GST Cancellation without jurisdiction
- Legal Opinion on Registrar's Refusal to Investigate a Society for Non-Renewal and Non-Compliance
- GST Refund_RFD-01
- Form10BD was uploaded successfully without any Error but after 24 hours, Form10BE are not available
- Annexure B utility for GST Refund
Trending Online Classes
-
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
CA Bhanwar Borana & CA Shubham Keswani
Subscribe to Pro
Join an elite circle of professionals
CAclubindia
