Case LawADVANCE RULING NO. RAJ/AAR/2018-19/03
Sardar Mal Cold Storage & Ice Factory, In re
- Court:
- Authority for Advance Ruling
- Bench:
- Rajasthan
- Date:
- June 11, 2018
- Type:
- Advance Ruling
- Members:
- NITIN WAPA AND SUDHIR SHARMA
Subject
Cold Storage Services provided to "Agricultural Produce" exempt from GST
Exemption
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…
Judgement
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…