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TMI Blog2023 (8) TMI 1476X X X X Extracts X X X X X X X X Extracts X X X X ..... e by a cultivator or producer which does not alter its essential characteristics but makes it marketable for primary market. It is opined that various processes involved to change the Raw Green Peas into Frozen Green Peas, changes the basic essence and character of the product and after processing, it does not fall under the agricultural product or vegetable - the spirit of the law is to give exemption for storage of Green Peas in the form as defined at Para 2(d) of the N/N. 12/2017-Central Tax (Rate) dated 28.06.2017 only, and not for Processed Frozen Green Peas. Thus, N/N. 12/2017-Central Tax(Rate) dated 28.06.2017 as amended by N/N. 04/2022-Central Tax (Rate) dated 13.07.2022, does not exempt the services of storage of processed frozen g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ndertaken by the applicant. 4. As per the said sub-section (2) of Section 97 of the Act advance ruling can be sought by an applicant in respect of:- (a) Classification of any goods or services or both (b) Applicability of a notification issued under the provisions of this Act, (c) Determination of time and value of supply of goods or services or both, (d) Admissibility of input tax credit of tax paid or deemed to have been paid (e) Determination of the liability to pay tax on any goods or services or both (f) Whether the applicant is required to be registered (g) Whether any particular thing done by the applicant with respect to any goods or services or both amounts to or results in a supply of goods or services or both within the meaning o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d therefore, the same is covered under the aforesaid notification. QUESTION In view of the above facts, 'the applicant' is seeking advance ruling as to; 1. Whether the Storage Charges charged from the companies for storage of frozen green peas in the cold storage is taxable under GST Act? 2. Whether the Storage Charges comes under NIL GST Tariff under Services by way of Storage or Warehousing of cereals, pulses, fruits and vegetables vide Notification No. 04/2022-Central Tax (Rate) dated 13.07.2022? 3. Whether the Notification No. 04/2022-Central Tax (Rate) dated 13.07.2022 issued by the GST Department is applicable on the applicant case or not? APPLICANT SUBMISSION 6. From the record submitted by the applicant we find that applican ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pplicant appeared for personal hearing on the said date and re-iterated the submission already made in their application. During hearing he was asked to clarify the type of green Peas stored by the applicant, whereupon he submitted that Frozen Green Peas are stored by them. Sh. Deepak Brijwal, Deputy Commissioner, Concerned Officer from the State Authority was also present during the hearing proceedings. He presented the facts and requested the authority to decide the case on merits. Further, with reference to a query raised during hearing, the applicant vide letter dated 26.07.2023 (sent through email), clarified that they store Frozen Green Peas. DISCUSSION AND FINDINGS 7. In the present case we are not deciding any wider question but res ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ral Tax (Rate) dated 28.06.2017 as amended by Notification No. 04/2022-Central Tax (Rate) dated 13.07.2022. For better perspective, the relevant portion of the said notification is reproduced as under: G.S.R...(E).- In exercise of the powers conferred by sub-section (1) of section 11 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby exempts the intra-State supply of services of description as specified in column (3) of the Table below from so much of the central tax leviable thereon under sub-section (1) of section 9 of the said Act, as is in excess of the said tax calculated at the rate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... been defined as under: (d) agricultural produce means any produce out of 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, on which either no further processing is done or such processing is done as is usually done by a cultivator or producer which does not alter its essential characteristics but makes it marketable for primary market; We find that as per the above definition, agricultural produce is the produce out of cultivation of plants on which either no further processing is done or such processing is done as is usually done by a cultivator or producer which does not alter its essential characteristics but makes it marketable fo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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