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Case Name : In re ShubhLaxmi Cold Storage & Ice factory (AAR Rajasthan)
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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 exe...
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