Sardar Mal Cold Storage & Ice Factory, In re
Date: June 11, 2018
Court: Authority for Advance Ruling
Bench: Rajasthan
Type: Advance Ruling
Judge(s)/Member(s): NITIN WAPA AND SUDHIR SHARMA
Subject Matter
Cold Storage Services provided to "Agricultural Produce" exempt from GST
Summary
T he applicant is the owner of the cold storage house and therefore provides storage and warehousing facilities to variety of agriculture produce. The applicant has submitted list of various products and the process done on the agriculture commoditie…
1. M/s Sardar Mal Cold Storage & Ice Factory hereinafter referred to as 'Applicant' submitted an application, seeking an Advance Ruling on the Entry No. 24 of the Notification No. 11/2017 Central tax (Rate) dated 28/06/2017 which at S. No. 24 (i)(i)(e) provides tax rate as 'NIL' for services of loading, unloading, packing, storage or warehousing of agricultural produce as…