https://www.taxtmi.com/caselaws?id=363659 Cold storage exemption for GST depended on whether the goods qualified as agricultural produce: products must arise from cultivation or rearing, retain their essential character, and undergo only ordinary processing needed for primary-market sale. Goods in Group A met this test because only cleaning or removal of impurities was involved, so cold storage services for them were exempt. Goods in Groups B to G had undergone processing such as drying, polishing, shelling, dehusking, cutting, fumigation or grading, which went beyond ordinary farm-level processing and changed the character or added value; cold storage services for those goods were therefore taxable. en-us Mon, 11 Jun 2018 00:00:00 +0530 Sat, 01 Mar 2025 13:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=363659 Cold storage exemption for GST depended on whether the goods qualified as agricultural produce: products must arise from cultivation or rearing, retain their essential character, and undergo only ordinary processing needed for primary-market sale. Goods in Group A met this test because only cleaning or removal of impurities was involved, so cold storage services for them were exempt. Goods in Groups B to G had undergone processing such as drying, polishing, shelling, dehusking, cutting, fumigation or grading, which went beyond ordinary farm-level processing and changed the character or added value; cold storage services for those goods were therefore taxable. Case-Laws GST Mon, 11 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=363659