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.?