GST on Cold Storage services related to Agricultural & Other Produce

By Editor Goods and Services Tax Judiciary June 11, 2018

Case Name: In re Sardar Mal Gold Storage & Ice Factory (GST AAR Rajasthan)
Appeal Number: Only available for paid members
Date of Judgement/Order: Only available for paid members
Courts: AAR Rajasthan, Advance Rulings

Upgrade to Basic or Premium to download.

Already Upgraded? Log in.

In re Sardar Mal Gold Storage & Ice Factory, Jaipur (Raj) (AAR Rajasthan) 1. Goods mentioned under Group A fall under the definition of Agricultural Produce in terms of the aforesaid notification and so supply of cold storage service in relation to these is exempt from the levy of GST. However if any processing is done on these products as is not usually done by a cultivator or producer at farm level , then these would fall outside the definition of agricultural produce as given in the aforesaid Notification and in that case supply of cold storage service in relation to these would remain ...

This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.