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NITIN BAPUSAHEB PATIL
(Authority for Advance Ruling, Maharashtra)

Hon'ble Judges:

RAJIV MAGOO
T.R. RAMNANI
Pet. Counsel
---
Res. Counsel
---

Petitioner / Applicant

NITIN BAPUSAHEB PATIL
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Maharashtra

Date Dec 22, 2021
Order No.

GST-ARA-108/2019-20/B-115

Citation

2021(12) TAXREPLY 5218
Original Order
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ORDER

The present application has been filed under Section 97 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 [hereinafter referred to as “the CGST and MGST Act” respectively] by M/s. Nitin Bapusaheb Patil, the applicant, seeking an advance ruling in respect of the following questions. Q.1 Whether the Turmeric (Turmeric in Whole form - not in powder form) is covered under the definition of 'Agriculture Produce' and exempted from GST? If not what is the HSN code of Turmeric and the rate of GST on the Turmeric? Q.2 Whether services rendered by Applicant as a Commission Agent in APMC, Sangli are liable to GST in terms of SI. 54 Heading 9986 of Notification No.12/2017 CT(R) dated 28.06.2017 read with SI. No. 24 of Notification No. 11/2017-C.T. (Rate) dated 28.06.2017? Q.3 Whether the applicants required to be registered under the CGST Act, 2017 for his activities specified under Annexure-I? if yes, ....

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