Transport of agricultural product by gta

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

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?

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
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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 ??

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
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05 May 2015 No.3 /2013 - Service Tax

(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.

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