Warehouse services - claim of benefit of exemption - ...

Case Laws GST

August 20, 2018

Warehouse services - claim of benefit of exemption - agricultural produce or not - Whether the supply of warehouse services used for packing & storage of tea, was/is exempted from GST - Held No. - the activity of M/s. Unilever of processing of raw tea leaves into tea results in emergence of a new product having distinct name i.e. Tea, which has distinct name, character and use - It does not remain as agriculture produce.

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Warehouse services - claim of benefit of exemption - ...

Case Laws GST

August 20, 2018

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