Case Law Details
Case Name : In re Roorkee Cold Storage (P) Ltd (GST AAR Uttarakhand)
Related Assessment Year :
Courts :
AAR Uttarakhand Advance Rulings
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In re Roorkee Cold Storage (P) Ltd (GST AAR Uttarakhand)
On perusal of legal provisions (supra), we find that loading, unloading, packing, storage or warehousing of agricultural produce is exempted from GST. We also find that Agricultural produce in the notifications has been defined to mean “any produce out of cultivation of plants and rearing of all life forms of animals, except the rearing of horses, for food, fibre, fuel, raw material or other similar products, on which either no further processing is done or such
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