Tea Production Eligible for Exemption under Notification 12/2017-Central Tax (Rate)

Nutan Warehousing Company Pvt. Ltd. Vs Commissioner (Bombay High Court) Bombay High Court held that benefit of exemption under notification no. 12/2017- Central Tax (Rate) dated 28.06.2017 available to loading, unloading, packing, storage or warehousing of “agricultural produce” namely “tea”. Facts- This petition under Article 226 of the Constitution of India challenges an order dated 10 December 2018 passed by the ‘Maharashtra Appellate Authority for Advance Ruling for Goods and Services Tax’ constituted u/s. 99 of the Maharashtra Goods and Services Act,2017, whereby the petitione...