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TaxReply India Pvt Ltd

GURU COLD STORAGE PRIVATE LIMITED
(Authority for Advance Ruling, Gujrat)

Hon'ble Judges:

R.B. MANKODI
G.C. JAIN
Pet. Counsel
Rubbal Bhandari
Ashish Guru
Res. Counsel
Na

Petitioner / Applicant

GURU COLD STORAGE PRIVATE LIMITED
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Gujrat

Date Dec 13, 2017
Order No.

GUJ/GAAR/RULING/2017-18/1

Citation

2017(12) TAXREPLY 93
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ORDER

The applicant, M/s. Guru Cold Storage Pvt. Ltd., has referred to notification No. 11/2017-Central Tax (Rate) dated 28.06.2017, which inter-alia provides rate of tax as NIL for ‘support services to agriculture, forestry, fishing, animal husbandry’, and submitted that in their opinion, ‘Agricultural Produce’ includes all cereals, pulses, fruits, nuts and vegetables, spices, copra, sugar cane, jaggery, raw vegetables fibers such as cotton, flax, jute, indigo, unmanufactured tobacco, betel leaves, tendu leaves, rice, coffee and tea but does not include manufactured products such as sugar, edible oils, processed food and processed tobacco, and intra-state support services to agricultural produce by way of loading, unloading, packing, storage or warehousing of agriculture produce is chargeable at NIL rate. It is further submitted that as per their understanding of the provisions of the CGST Act and the SGST Act (Gujarat), there is no tax on agricultural produce unl....

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