Q. 101 Whether the storing of dry chillies agricultural produce in cold storages is exempted service from GST, kindly clarify ?

Ans. This is a very subjective matter of litigation. Being dry chillies an agricultural produce, if any processing is done before cold storage and it is changing the essential character of the dry chillies or enhancing the marketability of the dry chillies, then storing of dry chillies ( agricultural produce) in cold storage would not be exempted from GST. However, if no further processing is carried out to change the essential characteristics of the dry chillies, then storing dry chillies at cold storage would be primarily an agricultural produce then it would be exempt, covered under notification no. 11/2017- CT(R). It is also advised to take a detailed opinion to have better clarity.

Q. 100 Can we revised gstr1 before filing 3b of same month ?

Ans. Under GST law, the option to revise GSTR-1 is not available to taxpayers, however, taxpayers can make amendments to the declared GSTR-1. This option can be exercised in the succeeding month.

Q. 99 Please intimate what is rate of GST Tax payable by a contractor for providing a Tent-house , chairs etc ( without any food and beverage) to Local Government for organising a seminar / function relating to 75th Azadi outsouw by a Local Government.

Ans. Since tent-house services include supply of furniture, fixtures, light fittings, and arrangement of decoration services therefore it would fall as bundled services and 18 % GST to be discharged.