Case Law Details
M/s SSSVK Cold Storage Private Limited (GST AAR Andhra Pradesh)
a) Whether the storage of Agriculture produce falls under Service Account Code (SAC) 998619 or 996721 or some other SAC and rate of tax applicable for such storage of such produces if any.
Storage and warehousing of Agriculture produce falls under Service Account Code (SAC) 9986 and not under 9967.
b) Whether the services falls under SAC 998619 the exemption under notification no 12/2017 Central Tax (Rate) dated 28.06.2017 under entry no 54(e) is applicable to both farmers and traders.
The exemption under notification no 12/2017 Central Tax (Rate) dated 28.06.2017 under entry no 54(e) is applicable for agricultural produce of both farmers and traders.
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