Case Law Details
In re Stellar Cold Chain Inc. (GST AAR Uttarakhand)
M/s Stellar Cold Chain Inc. sought an advance ruling under Section 97 of the Central Goods and Services Tax (CGST) Act, 2017, and Uttarakhand State Goods and Services Tax (SGST) Act, 2017. The applicant, engaged in the cold storage business in Uttarakhand, processes raw green peas into frozen peas and provides storage and refrigeration services to other companies. They charged 5% GST on processing services and 18% GST on storage services but questioned whether storage services for frozen green peas should be subject to NIL GST under Notification No. 04/2022-Central Tax (Rate) dated 13.07.2022.
Key Issues for Advance Ruling
The advance ruling sought by M/s Stellar Cold Chain Inc. raised several critical issues related to the taxability of their services under the GST Act and the applicability of specific GST notifications. Here are the key issues identified:
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