https://www.taxtmi.com/caselaws?id=293299 Warehousing under Entry 24 of Notification No. 11/2017 includes cold storage, deep freeze storage and controlled atmosphere storage within SAC 99672, unless the entry specifically excludes them. For agriculture produce, the decisive test is whether processing is of the kind usually done by a cultivator or producer and leaves the essential character unchanged for the primary market; the processor's identity is not decisive. Pre-conditioning and pre-cooling are limited to fresh harvested fruits and vegetables and do not cover cold storage, deep freeze storage or controlled atmosphere storage. Refrigerated storage and similar warehousing services remain classified under SAC 9967, with nil-rate relief confined to the specific support services expressly covered by the entry. en-us Thu, 25 Oct 2018 00:00:00 +0530 Thu, 27 Feb 2025 12:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=293299 Warehousing under Entry 24 of Notification No. 11/2017 includes cold storage, deep freeze storage and controlled atmosphere storage within SAC 99672, unless the entry specifically excludes them. For agriculture produce, the decisive test is whether processing is of the kind usually done by a cultivator or producer and leaves the essential character unchanged for the primary market; the processor's identity is not decisive. Pre-conditioning and pre-cooling are limited to fresh harvested fruits and vegetables and do not cover cold storage, deep freeze storage or controlled atmosphere storage. Refrigerated storage and similar warehousing services remain classified under SAC 9967, with nil-rate relief confined to the specific support services expressly covered by the entry. Case-Laws GST Thu, 25 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=293299