Storage and warehousing of Agriculture produce- GST exemption applicable for both farmers & traders

M/s SSSVK Cold Storage Private Limited (GST AAR Andhra Pradesh)

a) Whether the storage of Agriculture produce falls under Service Account Code (SAC) 998619 or 996721 or some other SAC and rate of tax applicable for such storage of such produces if any.

Storage and warehousing of Agriculture produce falls under Service Account Code (SAC) 9986 and not under 9967.

b) Whether the services falls under SAC 998619 the exemption under Please become a Premium member. If you are already a Premium member, login here to access the full content.