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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: 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) 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, therefore, services of storage or warehousing of such produce is exempt from levy of GST

GST: Turmeric (Haldi), dried ginger (sonth), dates (khajoor) and dry dates (chhuhara) are not agricultural produce in terms of Notification No. 11/2017, dated 28-06-2017 and Notification No. 12/2017, dated 28-06-2017 and; therefore, services of storage or warehousing of such produce would remain chargeable to GST

GST: Tamarind is not agricultural produce in terms of Notification No. 11/2017, dated 28-06-2017 and Notification No. 12/2017, dated 28-06-2017 and; therefore, services of storage or warehousing of such produce would remain chargeable to GST

GST: Dry mango (sukha amchur), kathodi (sukhi kathodi), dry gooseberry (sukha amla), dry water caltrop/water cashewnut (dry singadha), dry peas (sukha matar) are not agricultural produce in terms of Notification No. 11/2017, dated 28-06-2017 and Notification No. 12/2017, dated 28-06-2017 and; therefore, services of storage or warehousing of such produce would remain chargeable to GST

GST: Cinnamon (dalchini), gum (gond), arjuna chaal (arjun chaal) are not agricultural produce in terms of Notification No. 11/2017, dated 28-06-2017 and Notification No. 12/2017, dated 28-06-2017; therefore, services of storage or warehousing of such produce would remain chargeable to GST

GST: Groundnuts (mungfalli), coconut (copra gola) are not agricultural produce in terms of Notification No. 11/2017, dated 28-6-2017 and Notification No. 12/2017 dated 28-06-2017 and; therefore, services of storage or warehousing of such produce would remain chargeable to GST

GST: Dry fruits such as Fig (Anjeer) Almond (Badaam), Walnuts (Akhrot), Pistachio (Pista), Lotus Seed Pop (Phool/Tal Makhana) etc. are not agricultural produce in terms of Notification No. 11/2017, dated 28-06-2017 and Notification No. 12/2017, dated 28-06-2017 and; therefore, services of storage or warehousing of such produce would remain chargeable to GST

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