Service tax query

This query is : Resolved

Report Abuse Follow Query Ask a Query

nikhil panchal

nikhil panchal (Querist)
Follow

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

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
Follow

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%}.