Stellar Cold Chain Inc ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Uttarakhand
- Date:
- August 22, 2023
- Type:
- Advance Ruling
- Members:
- Anurag Mishra, Vivekanand Maurya
Subject
GST applicable on storage Charges charged from the companies for storage of frozen green peas in the cold storage
Summary
The case involves an applicant engaged in the business of Cold Storage, processing raw green peas and storing them for sale, as well as providing processing and storage services to other entities. The applicant sought an advance ruling regarding the…
Judgement
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, UTTARAKHAND This is an application under Sub-Section (1) of Section 97 of the Central Goods & Service Tax Act, 2017 and Uttarakhand State Goods & Service Tax Act, 2017 (hereinafter referred to as CGST/SGST Act) and the rules made there under filed by M/s Stellar Cold Chain Inc., Narayan Nagar, Industrial Estate, C/o Jindal Vegetables…