https://www.taxtmi.com/caselaws?id=402743 The fumigation services provided in a warehouse of agricultural produce were ruled as taxable and not exempt under Entry No. 54 of Notification No. 12/2017-CT (Rate). The correct classification of fumigation services under Service Accounting Code 99853 was confirmed, and the applicable GST rate for such services was determined to be 18% (CGST 9% + SGST 9%). en-us Wed, 14 Oct 2020 00:00:00 +0530 Sat, 22 Mar 2025 11:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=402743 The fumigation services provided in a warehouse of agricultural produce were ruled as taxable and not exempt under Entry No. 54 of Notification No. 12/2017-CT (Rate). The correct classification of fumigation services under Service Accounting Code 99853 was confirmed, and the applicable GST rate for such services was determined to be 18% (CGST 9% + SGST 9%). Case-Laws GST Wed, 14 Oct 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=402743