Case LawAdvance Ruling No. RAJ/AAR/2018-19/03
Sardar Mal Cold Storage & Ice Factory, In re
- Court:
- Appellate Authority for Advance Ruling
- Bench:
- Rajasthan
- Date:
- November 6, 2018
- Type:
- Advance Ruling
- Members:
- Archana P Tiwari, Alok Gupta
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 Mai Cold Storage & Ice Factory (hereinafter referred to as ‘Appellant’) had 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)(c) provides tax rate as ‘NIL’ for services of loading, unloading, packing, storage or warehousing of agricultural pro…