https://www.taxtmi.com/caselaws?id=371882 The authority concluded that the tea stored in the warehouse does not qualify as "agricultural produce" under GST laws due to the substantial processing it undergoes, which alters its essential characteristics and is carried out by manufacturers, not cultivators. Consequently, the warehouse services for storing such tea are not exempted under Serial No. 54(e) of Notification No. 12/2017-Central Tax (Rate). The appeal was rejected, affirming the advance ruling authority's decision. en-us Mon, 10 Dec 2018 00:00:00 +0530 Fri, 28 Mar 2025 13:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=371882 The authority concluded that the tea stored in the warehouse does not qualify as "agricultural produce" under GST laws due to the substantial processing it undergoes, which alters its essential characteristics and is carried out by manufacturers, not cultivators. Consequently, the warehouse services for storing such tea are not exempted under Serial No. 54(e) of Notification No. 12/2017-Central Tax (Rate). The appeal was rejected, affirming the advance ruling authority's decision. Case-Laws GST Mon, 10 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=371882