GST cannot be collected on Eggs Transport: GST Authority of Advance Rulings

The Karnataka bench of the GST Authority of Advance Rulings may have put an end to the debate on whether or not eggs are agricultural produce. The AAR was approached by SAS Cargo, which transports consignments across India using leased railway containers. It sought clarity on the applicability of Goods and Services Tax (GST) on the transportation of eggs. The AAR said, in view of notification No. 12/2017 dated June 28, 2017, eggs are indeed agricultural produce. Thus, the transportation of eggs will not attract GST. According to this notification, agricultural produce means any…