Negative list item


Rajat Agrawal (Article)     05 September 2012

Rajat Agrawal
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In Service tax negative list, there is an item of agriculture wherein plantations are included and tea is included too. I want to know if we export sale tea leaves will it be exempt or taxable? I mean, negative list is applicable on tea leaves or finished product of tea? Please help me. Thank you friends smiley 

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Unmesh (Consultant)     05 September 2012

Unmesh
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your case will be covered under trading of goods clause (e) of section 66D, hence not taxable.

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CA Unnikrishnan Nair N (Chartered Accountant)     05 September 2012

CA Unnikrishnan Nair N
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It is sale of goods not liable to service tax.

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Rajat Agrawal (Article)     05 September 2012

Rajat Agrawal
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I was reading a guidance note Q) Would plantation crops like rubber, tea or coffee be also covered under agriculture produce? -- Yes. Such plantation crops are also covered under agriculture produce. I want to know whether the tea given here is tea leaves or finished product of tea?


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