CBEC Clarifications on GST Applicability/ ITC Availability for Certain Services

CBEC Clarifications regarding applicability of GST and availability of ITC in respect of certain services

The CBEC has issued Clarifications on GST Applicability/ ITC Availability for Certain Services, based on representations received from stakeholders on related issues, including:

i) Is GST applicable on warehousing of agricultural produce such as tea (i.e. black tea, white tea etc.), processed coffee beans or powder, pulses (de-husked or split), jaggery, processed spices, processed dry fruits, processed cashew nuts etc.?

ii) Is GST leviable on inter-state transfer of aircraft engines, parts and accessories for use by their own airlines?

iii) Is GST leviable on General Insurance policies provided by a State Government to employees of the State government/ Police personnel, employees of Electricity Department or students of colleges/ private schools etc. (a) where premium is paid by State Government and (b) where premium is paid by employees, students etc.?

Clarifications on GST Applicability/ ITC Availability for Certain Services: CBEC Circular No. 16/16/2017 GST dt. 15 Nov. 2017

Leave a Reply

FREE NEWSLETTER

Please Signup for 

CA Club's Daily Updates via Email

(After submitting your email below, please check your inbox. Open the email from Feedburner and click on the confirmation link... That's All)