https://www.taxtmi.com/caselaws?id=314525 AAR Uttarakhand ruled that storage charges for frozen green peas in cold storage are not exempt from GST under the nil rate notification for storage of cereals, pulses, fruits and vegetables. The authority held that processing raw green peas into frozen green peas changes their basic essence and character, making them no longer qualify as agricultural produce or vegetables. The exemption applies only to storage of green peas in their original agricultural form, not processed frozen green peas. Therefore, applicable GST must be paid on storage services. en-us Tue, 22 Aug 2023 00:00:00 +0530 Fri, 18 Apr 2025 13:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=314525 AAR Uttarakhand ruled that storage charges for frozen green peas in cold storage are not exempt from GST under the nil rate notification for storage of cereals, pulses, fruits and vegetables. The authority held that processing raw green peas into frozen green peas changes their basic essence and character, making them no longer qualify as agricultural produce or vegetables. The exemption applies only to storage of green peas in their original agricultural form, not processed frozen green peas. Therefore, applicable GST must be paid on storage services. Case-Laws GST Tue, 22 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=314525