9911796707
TMI Blog2023 (8) TMI 1476X X X X Extracts X X X X X X X X Extracts X X X X ..... yan Nagar, Industrial Estate, C/o Jindal Vegetables Products Limited, Bazpur Road, Kashipur, Udham Singh Nagar, Uttarakhand-244713 (herein after referred to as the "applicant") and registered with GSTIN 05ACMFS6830N1ZJ under the CGST Act, 2017 read with the provisions of the UKGST Act, 2017. 2. At the outset, we would like to state that the provisions of both the CGST Act and the SGST Act are the same except for certain provisions; therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provisions under the SGST Act. 3. The Advance Ruling under GST means a decision provided by the authority or the appellate authority to an applicant on matters or o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Bazpur Road, Kashipur - 244713 (Udham Singh Nagar) Uttarakhand, is in the Cold Storage business. They purchases raw green peas from the market and after processing the same, sale the said Frozen Green peas in the market. They also provide refrigeration and storage facilities in their cold storage to other companies also and charge storage and or refrigeration charges from such entities. b. They also process the green peas of other companies and charge processing charges from them with 5% GST on it. Companies also store green peas in their cold storage and they charge Storage Charges with GST @ 18% on it for such activity. c. Now, the companies has raised the query that the storage charges come under NIL GST Tariff through the Notificati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing the same, sale the said Frozen Green peas in the market. ii. They also process the green peas of other companies and charge processing charges from them with 5% GST on it. , iii. They also provide refrigeration and storage facilities in their cold storage to other firms/ entities and charge storage and or refrigeration charges from such firms/ entities with GST @ 18% on it. iv. Now, the firms/ entities using their storage facilities has raised the query that the storage charges come under NIL GST Tariff through the Notification No. 04/2022-Central Tax (Rate) dated 13.07.2022 issued by the GST Department under the heading of "Services by way of Storage or Warehousing of cereals, pulses, fruits and vegetables, as green peas comes un ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issue. 8. We have carefully considered, all the submissions made by the Applicant. In the instant case the applicant is engaged in the business of Cold Storage after processing of raw green peas purchased from the market, they store the same for sale in the market. The applicant also undertake same process for other companies and charge processing charges from them with 5% GST on it. However, they also provide refrigeration and storage facilities to other firms/ entities and charge storage and /or refrigeration charges from such firms/ entities under GST 18% on it. The applicant has now sought advance ruling in the back drop of the Notification No. 04/2022-Central Tax (Rate) dated 13.07.2022 wherein "Services by way of Storage or Warehous ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing 9967 or Heading 9985 "Services by way of storage or warehousing of cereals, pulses, fruits and vegetables" Nil Nil We find that as amended by Notification No. 4/2022-CT dated 13.07.2022 in SI. No. 24B of the Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017 issued under subsection (1) of section 11 of the Central Goods and Services Tax Act, 2017, the intra-State supply of services of description as specified in column (3) of the Table have been exempted from payment of applicable tax, accordingly by virtue of the provisions of the said notification the "Services by way of storage or warehousing of cereals, pulses, fruits and vegetables" falling under service tariff code 9967 or 9985 have been subjected to NIL rate of tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... en Peas in the form as defined at Para 2(d) of the Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017 only, and not for Processed Frozen Green Peas. Hence, we hold that Notification No. 12/2017-Central Tax(Rate) dated 28.06.2017 as amended by Notification No. 04/2022-Central Tax (Rate) dated 13.07.2022, does not exempt the services of storage of processed frozen green peas and applicable GST has to be paid by the applicant. 9. In view of the discussions held above, we rule as under: RULING 1. Whether the Storage Charges charged from the companies for storage of frozen green peas in the cold storage is taxable under GST Act? Answer- Yes. 2. Whether the Storage Charges comes under NIL GST Tariff under "Services by way of Stora ..... X X X X Extracts X X X X X X X X Extracts X X X X
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