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

July 12, 2018[2018] 95 taxmann.com 122 (AAR - RAJASTHAN)/[2018] 14 GSTL 603 (AAR - RAJASTHAN)/[2018] 68 GST 890 (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 28-06-2017 and Notification no. 12/2017 dated 28-06-2017 and, therefore, supply of cold storage service in relation to these products 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 28-06-2017 and Notification no. 12/2017 dated 28-06-2017 and; therefore, supply of cold storage service in relation to these products would remain chargeable to GST

GST: Tamarind is not agricultural product in terms of Notification No. 11/2017 dated 28-06-2017 and Notification no. 12/2017 dated 28-06-2017 and; therefore, supply of cold storage service in relation to it 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 Notification no. 12/2017 dated 28-06-2017 and; therefore, supply of cold storage service in relation to these products 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 28-06-2017 and Notification no. 12/2017 dated 28-06-2017; therefore, supply of cold storage service in relation to these products 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 Notification No. 12/2017 dated 28-06-2017 and; therefore, supply of cold storage service in relation to these products 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 Notification No. 12/2017 dated 28-06-2017 and; therefore, supply of cold storage service in relation to these products would remain chargeable to GST

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