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Cold storage services in respect of agricultural produce exempt from GST: AAR

July 13, 2018[2018] 95 taxmann.com 122 (AAR- 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 28.06.20017; and so supply of cold storage service in relation to these is exempt from levy of GST

GST : Turmeric (Haldi) and dried ginger (sonth) are not agricultural product in terms of notification no. 11/2017 dated 28.06.20017 and, therefore, supply of cold storage service in relation to these would remain chargeable to GST

GST : Tamarind is not agricultural product in terms of notification no. 11/2017 dated 28.06.20017 and, therefore, supply of cold storage service in relation to these 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 product in terms of notification no. 11/2017 dated 28.06.20017 and, therefore, supply of cold storage service in relation to these would remain chargeable to GST

GST : Cinnamon (Dalchini), Gum (Gond), Arjuna Chaal (Arjun Chaal) are not agricultural product in terms of notification no. 11/2017 dated 28.06.20017 and, therefore, supply of cold storage service in relation to these would remain chargeable to GST

GST : Groundnuts (Mungfalli), Coconut (Copra Cola) are not agricultural product in terms of notification no. 11/2017 dated 28.06.20017 and, therefore, supply of cold storage service in relation to these would remain chargeable to GST

GST : Dry fruits such as Fig (Anjeer) Almond (Badaam), Walnuts (Akhrot), Pistchio (Pista), Lotus Seed Pop (Phool/Tal Makhana) etc. are not agricultural product in terms of notification no. 11/2017 dated 28.06.20017 and, therefore, supply of cold storage service in relation to these would remain chargeable to GST

• The applicant is the owner of the cold storage house and, therefore, provides storage and warehousing facilities to variety of agriculture produce. The applicant submitted an application, seeking an advance ruling on the Entry No. 24 of the Notification No. 11/2017 Central tax (Rate) dated 28/6/2017 which at S. No. 24(i)(i)(e) provides tax rate as 'Nil' for services of loading, unloading, packing, storage or warehousing of agricultural produce as a support services to agriculture, forestry, fishing, animal husbandry. The applicant has submitted list of various products which come into cold storage. The products included in group A were 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). The products in group B were Turmeric (Haldi), Dried Ginger (Sonth). The products in group C was Tamarind. The products in group D were Dry mango (Sukha Amchur), Kathodi (Sukhi Kathodi), Dry Gooseberry (Sukha Amla), Dry Water Caltrop/Water Cashewnut (dry Singadha), Dry Peas (Sukha Matar). The products in group E were Cinnamon (Dalchini), Gum (Gond), Arjuna Chaal (Arjun Chaal). The products in group F were Groundnuts (Mungfalli), Coconut (Copra Cola). The goods in group G were Dry fruits such as Fig (Anjeer) Almond (Badaam), Walnuts (Akhrot), Pistchio (Pista), Lotus Seed Pop (Phool/Tal Makhana) etc.

• Goods mentioned under Group A fall under definition of Agricultural Produce in terms of aforesaid notification 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 notification and so supply of cold storage service in relation to these would remain chargeable to GST.

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