Case Law Details
In re Sardar Mal Gold Storage & Ice Factory, Jaipur (Raj) (AAR Rajasthan)
1. Goods mentioned under Group A fall under the definition of Agricultural Produce in terms of the aforesaid notification and so supply of cold storage service in relation to these is exempt from the levy of GST. However if any processing is done on these products as is not usually done by a cultivator or producer at farm level , then these would fall outside the definition of agricultural produce as given in the aforesaid Notification and in that case supply of cold storage service in relation to these would remain chargeable to GST.
2. Goods mentioned under Group B to G are not Agricultural produce in terms of the aforesaid notification and so the supply of cold storage service in relation to these would remain chargeable to GST.
Also Read AAAR Ruling- No GST on supply of Cold storage services for Agriculture Produce: AAAR
FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING, RAJASTHAN
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