Case Law Details
In re Nutan Warehousing Company Private Limited (GST AAR Maharashtra)
M/s Unilever India Exports Limited is procuring tea of various quality in bulk either from public tea auctions or directly from manufacturers of tea and undertaking blending and packing of the same at the said warehouse. After packing, tea is exported to overseas countries.
Applicant is of strong view that the tea, procured in bulk, either from public tea auctions or directly from manufacturers of tea is an agricultural produce as defined in clause 2(d) of the Notification No. 12/2017-CT (Rate) dated 28.6.2017. Further, storage & warehousing of tea post procurement, blending and packing undertaken by M/s Unilever is exempted under E. No. 54(e) of the Notification No. 12/2017-CT (Rate) dated 28.6.2017.
As the applicant had a serious reservation regarding taxability of renting of warehouse as the warehouse is used for warehousing of tea, an agricultural produce. Under this background, the applicant had requested for advance ruling on —
“Whether the supply of warehouse services used for packing & storage of tea, under above mentioned facts & circumstances was/is exempted vide Serial No 54(e) of Notification No. 12/2017-CT (Rate) or otherwise.”
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