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RARA UDHYOG
(Authority for Advance Ruling, Rajasthan)

Hon'ble Judges:

NITIN WAPA
SUDHIR SHARMA
Pet. Counsel
Alok Kumar Kothari
Res. Counsel
Na

Petitioner / Applicant

RARA UDHYOG
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Rajasthan

Date Jun 23, 2018
Order No.

RAJ/AAR/2018-19/06

Citation

2018(6) TAXREPLY 97
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ORDER

(A) SUBMISSION OF APPLICANT That the applicant is engaged into the activities of cleaning of the various Agriculture produce like Saunf (Fennel) Dhaniya (Coriander), Jeera (Cumin seeds), etc. or the like goods which are brought to them by the farmers or by the traders. That the agriculture produce contains dust particles, certain small pieces of stones, dust, mud and other impurities etc. The applicant is having cleaning plant and they remove the various impurities but do not change the essential character of the agriculture produce but make the product marketable for primary market. 2. The relevant headings and definition re- reproduce below: (i) Entry S. No. 24 (i)(i)(c) of Notification No. 11/2017 Central tax (Rate) dated 28/06/2017 attracting NIL rate of tax: "processes carried out at an agricultural farm including tending, pruning, cutting, harvesting, drying, cleaning, trimming, sun drying, fumigating, curing, sorting, grading, cooling or bulk packagin....

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