Nutan Warehousing Company Pvt. Ltd. Vs Commissioner (Bombay High Court)
Date: December 10, 2023
Subject Matter
Processed tea, including the processes of roasting, blending, and packing is agricultural produce enjoying benefit of exemption under Notf 12/2017-CTR
Summary
The case involves a company providing warehousing facilities for tea and seeking an exemption from payment of GST under Notification No. 12 of 2017, claiming that the processed tea should be considered as an agricultural produce exempt from GST. Howe…
FULL TEXT OF THE JUDGMENT/ORDER OF BOMBAY HIGH COURT 1. Rule, made returnable forthwith. Respondents waive service. By consent of parties, heard finally. 2. This petition under Article 226 of the Constitution of India challenges an order dated 10 December 2018 passed by the ‘Maharashtra Appellate Authority for Advance Ruling for Goods and Services Tax’ constituted under Section 99 of t…