Agricultural Storage Falls Under SAC 9986, Not 9967; Exemption for Produce per Notification 12/2017, Entry 54(e.

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....GST on cold storage operations for agricultural products - The storage and warehousing of Agriculture produce falls under Service Account Code (SAC) 9986 and not under 9967 - The exemption under N/N. 12/2017 Central Tax (Rate) dated 28.06.2017 under entry no 54(e) is applicable for agricultural produce of both farmers and traders.....