Tax Amendments for Agricultural Inputs: Focus on Feed and Husk
Government's Authority:
G.S.R. (E) exercises powers under the Union Territory Goods and Services Tax Act, 2017, amending tax regulations.
Amended Entry - Aquatic Feed:
Aquatic feed, including shrimp and prawn feed, poultry feed, cattle feed, supplements, additives, wheat bran, and de-oiled cake [excluding rice bran], undergoes revised tax treatment.
New Entry - Husk of Pulses:
Inclusion of husk of pulses, concentrates (chuni or churi), and khanda in the amended schedule for specific tax considerations.
Operational Date:
Effective from January 1, 2023, indicating a timeline for compliance adjustments.
Objective:
The amendments aim to provide distinct tax structures for essential agricultural inputs, ensuring clarity and fostering agricultural development.
Reference to Regulatory History:
Refers to the original notification dated June 28, 2017, with the latest amendment on July 13, 2022.
Public Interest Consideration:
Amendments are made in the public interest, aligning with the recommendations of the Council to benefit the agricultural sector.
Note: These changes signify a strategic approach to tax treatment, emphasizing the significance of feed and husk in agriculture, and align with the government's focus on bolstering the agricultural economy.