Case LawR/Special Civil Application No. 8320 of 2019
Gujarat Co-Operative Milk Marketing Federation Limited Vs Union of India
- Court:
- High Court
- Bench:
- Gujarat
- Date:
- December 13, 2019
- Type:
- Special Civil Application
- Members:
- HARSHA DEVANI , SANGEETA K. VISHEN
Subject
No GST on milk chilling and packaging services
Exemption
Summary
1. In the present case, the agricultural produce in respect of which support services are availed is raw unprocessed milk. It cannot be disputed that for storage of milk it would have to be chilled. Milk cannot be stored without chilling as otherwise…
Judgement
1. By this petition under article 226 of the Constitution of India, the petitioners have challenged the letter/circular F No.354/292/2018-TRU dated 9.8.2018 issued by the Government of India through the Tax Research Unit (hereinafter referred to as “TRU”). The petitioners also seek a declaration that milk chilling and packing services provided by the contractors to the petitioners&rsqu…