https://www.taxtmi.com/caselaws?id=392851 Raw milk qualifies as agricultural produce because it is obtained from rearing animals and, on the facts stated, had not undergone further processing. Chilling raw milk only to preserve it for storage forms part of storage, since milk cannot be stored without chilling and its essential characteristics remain unchanged; packing after such storage also falls within the exemption for support services to agriculture under Serial No. 24 of Notification No. 11/2017-Central Tax (Rate). The contrary TRU clarification was unsustainable because it incorrectly required chilled and packed milk itself to be agricultural produce and relied on the wrong exemption limb. en-us Fri, 13 Dec 2019 00:00:00 +0530 Mon, 17 Mar 2025 13:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=392851 Raw milk qualifies as agricultural produce because it is obtained from rearing animals and, on the facts stated, had not undergone further processing. Chilling raw milk only to preserve it for storage forms part of storage, since milk cannot be stored without chilling and its essential characteristics remain unchanged; packing after such storage also falls within the exemption for support services to agriculture under Serial No. 24 of Notification No. 11/2017-Central Tax (Rate). The contrary TRU clarification was unsustainable because it incorrectly required chilled and packed milk itself to be agricultural produce and relied on the wrong exemption limb. Case-Laws GST Fri, 13 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=392851