The Maharashtra Appellate Authority for Advance Ruling, set aside the impugned MAAR order dated 22.12.2021 and answered the questions raised by the Appellant as under:
(i) the Turmeric (Turmeric in Whole form - not in powder form) is covered under the definition of 'Agricultural Produce'. The HSN code of Turmeric is 0910 30 20 and the rate of GST is 5% (CGST @ 2.5%+ SGST@ 2.5%). However, the first supply of Turmeric (Turmeric in Whole form - not in powder from) by farmers, being supply by non-taxable person in Agricultural Produce and Marketing Committee, is not liable to GST by virtue of provisions of section 23 (1) (b) and 2 (107) of the CGST Act, 2017.
(ii) Services rendered by the Appellant as a Commission Agent in APMC, Sangli, are not liable to GST in terms of Sl. 54 Heading 9986 of Notification No.12/2017 CT(R) dated 28.06.2017 read with Sl. No. 24 of Notification No.11/2017-C.T. (Rate) dated 28.06.2017.
(iii) The Appellant is required to be registered in terms of the provisions of Section 22(1) of the CGST Act, 2017.