2024年9月1日 · Summary: For APMC-based businesses, GST registration is required if the turnover exceeds ₹40 lakh annually, with mandatory registration for inter-state taxable supplies and exemptions for exempt supplies like garlic and pulses.

2019年6月22日 · Section 10 (10AA) of the Income Tax Act provides tax exemption for leave encashment upon retirement for Central/State government employees and employees other than...

An Agricultural Produce Market Committee (APMC) is a marketing board established by state governments in India to ensure farmers are safeguarded from exploitation by large retailers, as well as ensuring the farm to retail price spread does not reach excessively high levels.

2024年4月8日 · Under GST law, the term “Agricultural produce” is first mentioned and defined under Notification number 11/2017 – Central Tax (Rate) dated 28-06-2017 which notifies the rate of levy of Central Tax as “Nil” on:- Support services to agriculture, forestry, fishing, animal husbandry. Explanation.

2025年3月22日 · Chhatrapati Sambhajinagar: The civic body on Saturday sealed the office of Agricultural Produce Market Committee (APMC) here over pending property tax.

2020年12月2日 · 1- The APMC Acts mandated the sale or purchase of the agricultural produce to be carried out in a designated market area, and, producer-sellers or traders must pay the requisite market fee, user...

2012年5月2日 · CBEC has vide Circular No. 157/8/2012-ST dated 27.04.2012, clarified that market fee (mandi shulk) charged by Agricultural Produce Marketing Committee (APMC) /Board is covered under business auxiliary services and eligible for …

2024年8月22日 · Comission agent services involving mandi items are taxable @18% between two traders. Note:- Services provided by commission agents for sale or purchase at the APMC …

2023年3月18日 · In a recent judgement, the Delhi High Court has held that the fee earned by an Agricultural Produce Marketing Committee (APMC) for regulating the poultry market is exempted under section 10 (26AAB) of the Income Tax Act, 1961. The revenue challenged the order dated 31.05.2019 passed by the Income Tax Appellate Tribunal [in short, “Tribunal”].

2018年12月28日 · Whether APMC Tax required to be added under section 15 of CGST Act, 2017 in Value of supply i.e. GST to be charge on Gross value i.e. including APMC Tax or GST to be charge on Net value excluding APMC Tax. Dealer contend that it is Agriculture Produce Tax hence GST is not leviable on this.