RCM On Goods Supply

Sir,
We Are Dealing Chillies, Chillie Powder, Coriander Powder & Turmeric Powder, Dispatch Through Full Truck & GTA. In This Shall We Pay RCM
Replies (6)
yes
Thank You Sir
No. ...as per Notification 9/2017 CT (R) , its exempted service , hence no RCM
Sorry , i dont think , chilli powder, coriander powder covers under Agriculture Produce , As the same is define in Said notification as below d) “agricultural produce” means any produce out of cultivation of plants and rearing of all life forms of animals, except the rearing of horses, for food, fibre, fuel, raw material or other similar products, on which either no further processing is done or such processing is done as is usually done by a cultivator or producer which does not alter its essential characteristics but makes it marketable for primary market HENCE RCM WILL BE APPLICABLE
Yes... RCM applicable for packing items.

Transportation of agriculture produce by GTA is exempted under entry 21 of 12/2017-CGST(R). Hence, transportation of chillies (no processing is done) may be exempted.

Further, general exemption of Rs.750/1500 per consignment can be availed..

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