The applicant seeks to know in respect of taxability on transportation charges of raw paddy from the point of purchase to the rice mill and also on the reimbursement of Mandi labour charges. No ruling is given for the instant case since the questions raised in the instant application is a subject matter which is found to be pending in case of the applicant under the provisions of the GST Act.
Authority for Advance Ruling — Milling of rice – The applicant entered into agreements with State Government agencies for custom milling of paddy i.e., production of rice on job work. In the said work, the applicant has to collect/procure paddy from paddy storage centers (commonly known as, Mandi) and thereafter transport it to the applicant’s milling site. After milling of rice, the applicant delivers such milled rice from their milling site to the various delivery centers. The applicant sought an advance ruling as to whether transportation of raw paddy from the point of purchase to the rice mill is taxable or not; whether the reimbursement of Mandi labour charges are taxable or not. The authority observed that the applicant has been served with a notice dated 16.03.2021 in connection to a proceedings under the provisions of the Act and the questions raised in the instant application are related to the said proceedings.
Held that:- The Hon’ble Authority for Advance Ruling held that no ruling can be given, since the questions raised in the instant application is a subject matter which is found to be pending in case of the applicant under the provisions of the Act.
The applicant seeks to know in respect of taxability on transportation charges of raw paddy from the point of purchase to the rice mill and also on the reimbursement of Mandi labour charges. No ruling is given for the instant case since the questions raised in the instant application is a subject matter which is found to be pending in case of the applicant under the provisions of the GST Act.
Authority for Advance Ruling — Milling of rice – The applicant entered into agreements with State Government agencies for custom milling of paddy i.e., production of rice on job work. In the said work, the applicant has to collect/procure paddy from paddy storage centers (commonly known as, Mandi) and thereafter transport it to the applicant’s milling site. After milling of rice, the applicant delivers such milled rice from their milling site to the various delivery centers. The applicant sought an advance ruling as to whether transportation of raw paddy from the point of purchase to the rice mill is taxable or not; whether the reimbursement of Mandi labour charges are taxable or not. The authority observed that the applicant has been served with a notice dated 16.03.2021 in connection to a proceedings under the provisions of the Act and the questions raised in the instant application are related to the said proceedings.
Held that:- The Hon’ble Authority for Advance Ruling held that no ruling can be given, since the questions raised in the instant application is a subject matter which is found to be pending in case of the applicant under the provisions of the Act.