https://www.taxtmi.com/caselaws?id=361632 The AAR-AP ruled that cold storage operations for agricultural products fall under SAC 9986 (support services to agriculture) rather than SAC 9967 (support services in transportation). The authority determined that exemption under notification 12/2017 entry 54(e) applies to agricultural produce storage for both farmers and traders, as the notification is service-specific rather than person-specific. Services related to agricultural cultivation from initial stages to marketable stage attract nil rate of tax when commodities qualify as agricultural produce under the notification. The AAR declined to rule on documentation requirements for exemption, stating it falls outside their jurisdiction under CGST/AP GST Act 2017. en-us Wed, 28 Mar 2018 00:00:00 +0530 Sat, 01 Mar 2025 12:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=361632 The AAR-AP ruled that cold storage operations for agricultural products fall under SAC 9986 (support services to agriculture) rather than SAC 9967 (support services in transportation). The authority determined that exemption under notification 12/2017 entry 54(e) applies to agricultural produce storage for both farmers and traders, as the notification is service-specific rather than person-specific. Services related to agricultural cultivation from initial stages to marketable stage attract nil rate of tax when commodities qualify as agricultural produce under the notification. The AAR declined to rule on documentation requirements for exemption, stating it falls outside their jurisdiction under CGST/AP GST Act 2017. Case-Laws GST Wed, 28 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=361632