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GST on services of transport of agriculture produce
Case Law Details
- Case Name
- In re Lawrence Agro Storage Pvt. Ltd (GST AAR Haryana)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- AAR Haryana, Advance Rulings
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In re Lawrence Agro Storage Pvt. Ltd (GST AAR Haryana)
A. Whether storage or warehousing mentioned in clause (i) (e) of the explanation in entry at S.N 24 includes cold storage, deep freeze storage and controlled atmosphere storage also?
Ruling:
Since, the warehousing services are support services and covered in SAC 99672, it includes cold storage, deep freeze storage and controlled atmosphere storage services also unless an exception is provided in the entry.
B. In case, services by way of storage or warehousing does not include services by way of cold storage, deep freeze storage or controll...
