Applicability of GST on Transportation Services by Rail on Eggs/hatcheries under the GST Act


Quick Summary
This advance ruling from the Karnataka Authority for Advance Ruling clarifies the applicability of Goods and Services Tax (GST) on the transportation of eggs and hatcheries by rail. The ruling addresses whether these specific services fall under taxable categories within the GST Act, providing guidance for businesses involved in the poultry and related industries.

Court :
Centre The Principal Commissioner of Central Taxes, Bengaluru South GST Commissionerate, Bengaluru

Brief :
Whether eggs/hatcheries are classified under the Agricultural Produces/Products?

Citation :
KAR ADRG 55/2021

THE AUTHORITY FOR ADVANCE RULING IN KARNATAKA GOODS AND SERVICES TAX VANIJYA THERIGE KARYALAYA, KALIDASA ROAD GANDHINAGAR, BENGALURU - 560 009 
Advance Ruling No. KAR ADRG 55/2021 Dated: 29.10.2021 
Present: 
1. Dr. M.P. Ravi Prasad Additional Commissioner of Commercial Taxes . . . Member (State) 
2. Sri. T. Kiran Reddy Joint Commissioner of Customs 86 Indirect Taxes 
. Member (Central) 

Please find attached the enclosed file for the full judgement.

FAQ :

The ruling concerns the applicability of GST on transportation services for eggs and hatcheries provided by rail.

The ruling was issued by the Authority for Advance Ruling in Karnataka under the Goods and Services Tax Act.

The ruling is dated 29.10.2021.

The members were Dr. M.P. Ravi Prasad (Member, State) and Sri. T. Kiran Reddy (Member, Central).

 
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