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Services of storage or warehousing of any product would not be exempt, unless it is an Agricultural Produce

March 15, 2019[2019] 103 taxmann.com 218 (AAAR-RAJASTHAN)
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GST : Order of AAR dated 11-6-2018 upheld. Taxability of supply of cold storage services in respect of goods as mentioned under Group A below fall under definition of agricultural produce in terms of Notification No. 11/2017, dated 28-06-2017 and Notification No. 12/2017 dated 28-06-2017 and so supply of cold storage service in relation to these is exempt from levy of GST. However, if any processing is done on these products as is not usually done by a cultivator or producer at farm level; then these would fall outside definition of agricultural produce as given in aforesaid notification and in that case supply of cold storage service in relation to these would remain chargeable to GST. Goods mentioned under Group B to G are not agricultural produce in terms of aforesaid notifications and so supply of cold storage service in relation to these would remain chargeable to GST

• Group A : Fennel (saunf), coriander (dhaniya), cumin seeds (jeera), carom seeds (ajwain), fenugreek seeds (kasoori methi), mustard seeds (sarson), brown mustard seeds (rai), nigella seeds (kalonji), poppy seeds (posara dana).

• Group B :Turmeric (Haldi) and dried ginger (sonth)

• Group C : Tamarind

• Group D : Dry mango (sukha amchur), kathodi (sukhi kathodi), dry gooseberry (sukha amla), dry water caltrop/water cashewnut (dry singadha) and dry peas (sukha matar)

• Group E : Cinnamon (dalchini), gum (gond) and arjuna chaal (arjun chaal)

• Group F : Groundnuts (mungfalli) and coconut (copra gola)

• Group G : Dry fruits such as Fig (Anjeer) Almond (Badaam), Walnuts (Akhrot), Pistchio (Pista) and Lotus Seed Pop (Phool/Tal Makhana) etc.

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