(I) Goods mentioned under Group A fall under the definition of Agriculture Produce and thus supply of Cold storage services, is exempt from the levy of GST.
(II) Goods mentioned under Group B to G are not Agriculture Produces and supply of Cold storage services in respect of these, is chargeable to GST.
States/UT
Appellate orders File
Appeal Order No. & Date
RAJ./AAAR/01/2018-19 dated 15.10.2018
AR Order No. and Date, against which Appeal has been filed
RAJ./AAR/2018-19/03 Dt.11.6.2018
Year
