Milk chilling and packing service exempt from GST- TRU Circular invalid- HC

Gujarat Co-Operative Milk Marketing Federation Limited Vs Union of India (Gujarat High Court) In the impugned circular, it is the case of the respondents that chilled and packed milk for retail sale is not covered by the definition of agricultural produce. While saying so, what is lost sight of is that support services are not provided to chilled and packed milk, but support services of storage and packing are provide to raw milk which is an agricultural produce. Therefore, the very basic premise on which the respondents have proceeded is fallacious and based on a factually incorrect premise. ...