Case Law Details
In re Arun Cooling Home (GST AAR Tamilnadu)
Whether the service of cold storage of tamarind inner pulp without shell and seeds are exempted under the purview of the definition of Agricultural produce vide Notification No.11/2017 and 12/2017 Central Tax(Rate) both dated 28.06.2017?
The Tamarind inner pulp without shell and seeds is not an ‘Agricultural produce’ as defined under explanation 2(d) of the Notification No. 12/2017- C.T.(Rate) dated 28.06.2017 and therefore the service of cold storage of such tamarind are not exempted under SI.No. 54 (e )of Notification No. 12/2017- C.T.(Rate) dated 28.06.2017 .
Read AAAR Order: Dismissal of Appeal of Arun Cooling Home by AAAR: Time Limitation Grounds
FULL TEXT OF THE ORDER OF AUTHORITY OF ADVANCE RULING, TAMILNADU
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