Case Law Details
In re Sardar Mal Cold Storage & Ice Factory (GST AAAR Rajasthan)
The Appellant had submitted a list of various products categorised from Group A to Group C and the process done on those agriculture commodities before they come into cold storage in order to seek advance ruling that whether the goods which comes for storage will come under the definition of agricultural produce or not and whether the supply of Cold Storage services by the appellant firm to various products as mentioned herein below attracts Nil rate of duty or not as per Notification No. 11/2017 Central tax (Rate) dated 28/06/2017.
Held by AAAR
Goods mentioned under Group A fall under the definition of Agriculture Produce and thus supply of Cold storage services, is exempt from the levy of GST
Goods mentioned under Group B to G are not Agriculture Produces and supply of Cold storage services in respect of these, is chargeable to GST.
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