https://www.taxtmi.com/highlights?id=40945 Warehouse services - claim of benefit of exemption - agricultural produce or not - Whether the supply of warehouse services used for packing & storage of tea, was/is exempted from GST - Held No. - the activity of M/s. Unilever of processing of raw tea leaves into tea results in emergence of a new product having distinct name i.e. Tea, which has distinct name, character and use - It does not remain as agriculture produce. en-us Mon, 20 Aug 2018 08:23:38 +0530 Mon, 20 Aug 2018 08:23:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=40945 Warehouse services - claim of benefit of exemption - agricultural produce or not - Whether the supply of warehouse services used for packing & storage of tea, was/is exempted from GST - Held No. - the activity of M/s. Unilever of processing of raw tea leaves into tea results in emergence of a new product having distinct name i.e. Tea, which has distinct name, character and use - It does not remain as agriculture produce. Highlights GST Mon, 20 Aug 2018 08:23:38 +0530 https://www.taxtmi.com/highlights?id=40945