CBEC Clarifications on GST Applicability/ ITC Availability for 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.?

Clarifications on GST Applicability/ ITC Availability for Certain Services: CBEC Circular No. 16/16/2017 GST dt. 15 Nov. 2017

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