No GST on Cold storage Charges for storing of eggs

In re Shubh Laxmi Cold Storage & Ice factory (GST AAR Rajasthan)

Whether charges received by the cold storage for providing service of storing of eggs, which is produce of rearing of animals/poultry farming in cold storage is exempted from payment of GST in terms of S.No. 24 of Notification No. 11/2017-CT (Rate) and S.No. 54 of Notification no. 12/2017-CT (Rate) dated 28.06.2016?

The charges received by the applicant for providing service of storing of “fresh eggs” in shell on which no further processing is done, which are produce of rearing of animals/poultry farming, are exempted from payment of GST in terms of entry No. 24 of Notification No. 11/2017-CT (Rate) and entry S. No. 54 of Notification no. 12/2017-CT (Rate) dated 28.06.2016.

FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING RAJASTHAN

Note: Under Section 100 of the CGST’RGST Act 2017, an appeal against this ruling lies before the Appellate. Authority for Advance Ruling constituted under section 99 of CGSTRGST Act 2017, within a period of f30 days from the date of service of this order.

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