No GST Exemption on warehouse services used for packing & storage of Tea; AAR

In re Nutan Warehousing Company Private Limited (GST AAR Maharashtra) M/s Unilever India Exports Limited is procuring tea of various quality in bulk either from public tea auctions or directly from manufacturers of tea and undertaking blending and packing of the same at the said warehouse. After packing, tea is exported to overseas countries. Applicant is of strong view that the tea, procured in bulk, either from public tea auctions or directly from manufacturers of tea is an agricultural produce as defined in clause 2(d) of the Notification No. 12/2017-CT (Rate) dated 28.6.2017. Further, stor...