The Authority for Advance Ruling (AAR), Haryana, in an application filed before it, contained that the supply of spraying services does not levy tax under GST.
When the applicant M/S PI Industries Ltd, furnishes the application before it who is involved in the manufacturing of Agrochemicals, Haryana AAR made the observation.
The petitioner seeks the application for the questions as to whether the spraying supply services which the petitioner functions would come beneath notification no. 12/2017 CT and therefore exempted from the tax payment as to if the tax would levy then if the petitioner could claim for the GST ITC of the inputs and input services utilised to function the supply of spraying services the same was being provided via petitioner that the operation performed through the same concerned with the spraying of agrochemicals provided by it, to the farmers, is covered under Sl. No 54 of notification no. 12/2017 CT, and under Sl. No 57 of notification no.9/2017 – integrated tax (rate), on 26.6.2017, as revised.
Important: GST Impact on Agriculture Sector in India
While hearing the submissions of the petitioner, the AAR panel consists of Sunder Lal who is a CGST member including the Kumud Singh who is an SGST member held that the spraying supply services would have been operated via the petitioner and would count beneath the notification no.12/2017 CT and therefore would exempt from tax payment beneath GST.
| Name of the Applicant | M/S PI Industries Ltd |
| Advance Ruling No. | HR/HAAR/03/2022-23 |
| Date | 14.07.2022 |
| GSTIN | 06AABCP2183M1Z9 |
| Haryana AAR | Read Order |
