https://www.taxtmi.com/caselaws?id=447046 Tea retained its character as agricultural produce after blending, packing and warehousing because the processing did not alter its essential characteristics and was consistent with making the product marketable. On that basis, warehousing services for the tea fell within the exemption for agricultural produce under the GST notification. The document also states that a departmental circular cannot amend, curtail or whittle down the scope of a statutory exemption notification, so the circular relied on could not exclude tea from the exemption. The result described is that the advance ruling and appellate order were set aside and GST exemption was treated as available for the warehousing service. en-us Mon, 11 Dec 2023 00:00:00 +0530 Wed, 07 Jan 2026 14:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=447046 Tea retained its character as agricultural produce after blending, packing and warehousing because the processing did not alter its essential characteristics and was consistent with making the product marketable. On that basis, warehousing services for the tea fell within the exemption for agricultural produce under the GST notification. The document also states that a departmental circular cannot amend, curtail or whittle down the scope of a statutory exemption notification, so the circular relied on could not exclude tea from the exemption. The result described is that the advance ruling and appellate order were set aside and GST exemption was treated as available for the warehousing service. Case-Laws GST Mon, 11 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=447046