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GST - Highlights / Catch Notes

Home Highlights December 2018 Year 2018 This

Agricultural Produce or not? - Nature of warehoused goods - tea ...


Tea Storage Services Not GST Exempt: Tea Not Classified as Agricultural Produce Under Relevant Tax Regulations.

December 13, 2018

Case Laws     GST     AAAR

Agricultural Produce or not? - Nature of warehoused goods - tea produce - The products stored in the warehouse of the appellant are not the agricultural produce - the supply of warehouse services used for packing & storage of tea is not eligible of exemption under GST.

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