04 May 2015
IS SERVICE PROVIDED IN RESPECT OF SUJI,MAIDA,AND ATTA BY GOODS TRANSPORT AGENCY BY WAY OF TRANSPORT IN GOODS CARRIAGE WOULD BE EXEMPT VIDE ENTRY NO.21 OF NOTIFICATION 25/2012 OF SERVICE TAX. IS MAIDA SUJI COME IN THE DEFINETION OF AGRICULTURAL PRODUCE?
04 May 2015
Suji, maida and atta will not come under the definition of agricultural produce exempt from service tax.
Querist :
Anonymous
Querist :
Anonymous
(Querist)
05 May 2015
Thanku Sir, But as per amended entry no. 21 of Notification 25/2012 it is mentioned that exemption is restricted to only for milk,salt and FOOD GRAIN INCLUDING FLOURS,pulses and Rice transported.Thu Atta is cleary exempted as per amendment. I am in doubt about maida and suji as maida is a refined flour and suji is also a type of flour. Ours is a flour mill .are we liable to pay service tax on transporttation of maida and suji ??
(d) foodstuff including flours, tea, coffee, jaggery, sugar, milk products, salt and edible oil, excluding alcoholic beverages; Maida and suji is also flour hence exempted from service tax from GTA.