Is gst applicable on home delivery of raw milk

Rules 239 views 1 replies

1) their is a supplier of milk

2) his turnover is above 2cr

3) he is a proprietor

4) he is having lots of cattles

5) he is not selling any milk product only raw milk without process

6) he wants to charge home delivery charges

7) he is not having gst no but want to know is gst applicable on home delivery

 

 

Replies (1)
Raw milk is exempt from GST under GST law (Notification No. 2/2017-Central Tax (Rate) dated 28.06.2017), but there are conditions.
Conditions for Exemption
The exemption applies only if the raw milk is delivered directly from the farmer or milk producer to the consumer, without any processing or packaging.
If the raw milk is sold through a milk cooperative society or a registered dairy, GST may still not apply.
 
GST applies if:
Home delivery services are provided by a registered person.


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