GST applicability on cashew sale

If it is sold under seperate registration then let me know.

 

If your turnover is more than 40 lacs  of cashew nuts  & if you don't want to combine both businesses, you can get registration under gst ...............  Once you take gstin no. then you can make an invoice. RCM for those who bought goods from you & when you didn't make a gst invoice .

First of All yes you can do both business under one GSTN & GST provision will applicable as according to the respective busines activities.

Now come to your Query :
As per Notification 4/2017 CT rate Yes RCM Applicable on supply Cashew Nuts being supply from Agriculturist to any Registered person.

Note : As per the defination of Agriculturist defined u/s 2(7) , your business must be under Proprietary concern or HUF to be cover under Agriculturist.

Why rçm is applicable on supply of cashew nuts.

Because it is cover under Section 9(3) of CGST Act.
That's how Notification is important to get understand the provisions of Act.

Agree with Sir Pankaj Ji Reply.

Thanks