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GST - Highlights / Catch Notes

Home Highlights February 2020 Year 2020 This

Claim of exemption from GST - milk chilling and packing services ...

February 29, 2020

Case Laws     GST     HC

Claim of exemption from GST - milk chilling and packing services - In the circular CBIC says the activity is not eligible for exemption - Milk cannot be stored without chilling as otherwise it would get spoiled. Therefore, storage of milk would include chilling of milk. Chilling of milk does not alter any of its essential characteristics and it still remains raw milk, and it is this raw milk which is thereafter packed. - The circular quashed - Benefit of exemption allowed - HC

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