Lawrence Agra Cold Storage Private Limited ., In re
Date: October 25, 2018
Court: Authority for Advance Ruling
Bench: Haryana
Type: Advance Ruling
Judge(s)/Member(s): Sangeeta Karmakar, Vijay Kumar Singh
Subject Matter
Services of transport of agriculture produce attracts GST
Summary
It is clarified that the benefit of nil rate is provided to only those support services to, agriculture which are specifically mentioned at Sr. No. 24 of the said notification. It does not cover the services of transport of agriculture produce…
Lawrence Agra Cold Storage Private Limited (the applicant), having GSTIN: 06AABCL8282/3120 is operating multi- products, multi chambers cold storage facility in village Nathupur, district Sonipat Haryana. The said facility has been set up in accordance with guidelines and specifications of National Horticulture Board for which it has been provided financial assistance/subsidy also. Temperatures, h…