https://www.taxtmi.com/caselaws?id=376989 For GST exemption on storage or warehousing, the decisive test is whether the goods retain their essential agricultural character after only ordinary farm-level processing for primary-market sale. The AAAR held that cleaning of dust and impurities at farm level could still leave goods as agricultural produce, but drying, polishing, shelling, deshelling, specialised cleaning, grading and packing beyond ordinary cultivation activity altered their character or added marketability and value. On that basis, only the limited portion of Group A remained within the exemption, while Groups B to G fell outside the definition of agricultural produce. Cold storage and warehousing services relating to those goods were therefore taxable. en-us Mon, 15 Oct 2018 00:00:00 +0530 Fri, 07 Mar 2025 13:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=376989 For GST exemption on storage or warehousing, the decisive test is whether the goods retain their essential agricultural character after only ordinary farm-level processing for primary-market sale. The AAAR held that cleaning of dust and impurities at farm level could still leave goods as agricultural produce, but drying, polishing, shelling, deshelling, specialised cleaning, grading and packing beyond ordinary cultivation activity altered their character or added marketability and value. On that basis, only the limited portion of Group A remained within the exemption, while Groups B to G fell outside the definition of agricultural produce. Cold storage and warehousing services relating to those goods were therefore taxable. Case-Laws GST Mon, 15 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=376989