Login | Register
GST Library
TaxReply Support
YouTube Videos
Twitter
Buy Premium Tax Domains
About Us
Contact Us
Our Services
TaxReply India Pvt Ltd

SARDAR MAL COLD STORAGE AND ICE FACTORY
(Authority for Advance Ruling, Rajasthan)

Hon'ble Judges:

NITIN WAPA
SUDHIR SHARMA
Pet. Counsel
Alok Kumar Kothari
Res. Counsel
Na

Petitioner / Applicant

SARDAR MAL COLD STORAGE AND ICE FACTORY
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Rajasthan

Date Jun 11, 2018
Order No.

RAJ/AAR/2018-19/03

Citation

2018(6) TAXREPLY 101
Add to Favorites Add to favorites.
Download Original Order
Print (Full Page)
Print (Judgement Only)

TaxGPT Beta

Summarize this case by TaxGPT in
  AA   |   Print

ORDER

SUBMISSION OF THE APPLICANT 1. M/s Sardar Mai Cold Storage & Ice Factory) hereinafter referred to as ‘Applicant’) submitted an application, seeking an Advance Ruling on the Entry No. 24 of the Notification No. 11/2017 Central tax (Rate) dated 28/06/2017 which at S. No. 24 (i)(i)(e) provides tax rate as ‘NIL’ for services of loading, unloading, packing, storage or warehousing of agricultural produce as a support services to agriculture, forestry, fishing, animal husbandry. The applicant seeks advance ruling over the coverage of definition of support services of loading, unloading, packaging, storage or warehousing of agriculture produce as explained at Explanation (i) (e) given at S.No 24 of the said notification. 2. That the applicant is the owner of the cold storage house and therefore provides storage and warehousing facilities to variety of agriculture produce. The explanation provided at pi. 4 (vii) of the notification defines agriculture ....

Premium Content !

This is premium content of TaxReply, available to paid subscribers only.

Kindly Subscribe GST Library to unlock all features.
View Subscription Plans
Download Full Judgement :
29
Apr
S
M
T
W
T
F
S
30 Apr

☑ Quarterly | QRMP

Last date for opt-in / opt-out QRMP Scheme for quarter Apr - June 2025 (Rule 61A)