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TMI Blog2020 (7) TMI 801X X X X Extracts X X X X X X X X Extracts X X X X ..... RULING 1. This is an application under Sub-Section (1) of Section 97 of the CGST/SGST Act, 2017 (herein after referred to as Act) and the rules made thereunder filed by M/s. Roorkee Cold Storage (P) Ltd, Village-Sunehra, Kashipuri, Roorkee, Uttarakhand (here in after referred to as 'the applicant') is registered with the GSTN having Registration No. 05AABCR1223Q1ZE and seeking advance ruling on the following question:- a. Whether the tax is applicable on the hire charges of storage of agriculture produces; b. Whether the tax is applicable on storage on exempted goods under the GST Act; c. Whether the tax is applicable on the same rate or different rates. 2. Advance Ruling under GST means a decision provided by the authority ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rendering services for storage of goods in their cold storage and sought ruling for clarification of tax liability on the charges of services on storage of agriculture produce and exempted goods under GST Act. 6. In the present case we are not deciding any wider question but restricting our conclusion to the facts and circumstances which were filed for our consideration in the application. In this context relevant legal provisions are reproduced for ready reference: A. Notification No. 11/2017-Central Tax (Rate) 28th June, 2017 G.S.R...(E).- In exercise of the powers conferred by sub-section (1) of section 9, subsection (1) of section 11, sub-section (5) of section 15 and sub-section (1) of section 16 of the Central Goods and Services ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ging and such like operations which do not alter the essential characteristics of agricultural produce but make it only marketable for the primary market; (d) renting or leasing of agro machinery or vacant land with or without a structure incidental to its use; (e) loading, unloading, packing, storage or warehousing of agricultural produce; (f) agricultural extension services; (g) services by any Agricultural Produce Marketing Committee or Board or services provided by a commission agent for sale or purchase of agricultural produce. (ii) Services by way of pre-conditioning, pre-cooling, ripening, waxing, retail packing, labelling of fruits and vegetables which do not change or alter the essential characteristics of the said fruits ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... otherwise, subject to the relevant conditions as specified in the corresponding entry in column (5) of the said Table, namely:- S.No. Chapter, Section, Heading, Group or Service Code (Tariff) Description of Service Rate (per cent.) Condition 1 2 3 4 5 24 Heading 9967 or Heading 9985 Services by way of loading, unloading, packing, storage or warehousing of rice. Nil Nil 54 Heading 9986 Services relating to cultivation of plants and rearing of all life forms of animals, except the rearing of horses, for food, fibre, fuel, raw material or other similar products or agricultural produce by way of,- (a)----------------- (b) ----------------- (c) --------------- (d) ---------------- (e) loading, unloading, packing, storage ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ocessed dry fruits, processed cashew nuts etc ? 1 ------------------------ 2 ------------------------ 3 ------------------------ 4 ------------------------ 5. Similarly, processing of sugarcane into jiggery changes its essential characteristics. Thus, jaggery is also not an agricultural produce. 6 --------------- 7. In view of the above, it is hereby clarified that processed products such as tea (i.e. black tea, white tea etc.), processed coffee beans or powder, 1 pulses (dehusked or split), jaggery, processed spices, processed dry fruits, processed cashew nuts etc. fall outside the definition of agricultural produce given in notification No. 11/2017-CT(Rate) and 12/2017-CT(Rate) and corresponding notifications issued under IGST and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... warehousing of goods viz pulses, jaggery, etc were taxable but with the introduction of entry 24B in the Exemption Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017 (as amended from time to time), storage/warehousing of pulses, jiggery, fruits, nuts & vegetables are exempted from GST w.e.f 01.10.2019. 8. From the record, we find that the applicant is engaged in rendering services by way of providing storage/warehousing facilities to variety of goods and in terms of legal provisions (supra), the applicability of GST in respect of said goods is as under: S.No. Description of goods Taxable/Exempted Remark Applicable w.e.f 1 Curd Taxable Not agriculture produce 01.07.2017 2 Desi Ghee Taxable Not agriculture produce 01 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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