2018 (10) TMI 1141

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....ory Pvt. Ltd, Sukhdham, Pushkar Road, Ramnagar, Ajmer (Raj.) 305004 (hereinafter referred to as 'Applicant' also) is fit to pronounce advance ruling as it falls under ambit of the Section 97(2)(b) and (e), it is given as under: (b) Applicability of a notification issued under provisions of this Act. (e) Determination of the liability to pay tax on any goods or services or both Further, the applicant being a registered person, GSTIN is 08AACCS72951IZS, as per the declaration given by him in Form ARA-01, the issue raised by the applicant is neither pending for proceedings nor proceedings were passed by any authority. Based on the above observations, the application is 'admitted' to pronounce advance ruling. 1. SUBMISSION OF THE AP....

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....ding service of storing of eggs, which is produce of rearing of animals/poultry farming in cold storage is exempted from payment of GST in terms of S. no. 24 of Notification No. 11/2017-CT (Rate) and S. no. 54 of Notification no. 12/2017CT (Rate) dated 28.06.2016. 3. PERSONAL HEARING AND COMMENTS OF THE JURISDICTIONAL OFFICER In the matter, the applicant Mr. Anand Prakash Arora (Director) appeared for personal hearing on 15.09.2018. During the PH, he submitted a copy of GST Law and a judgment of Shriji Ice Factory vs. Commissioner of Central Excise, Jaipur-ll. They reiterated the submission already made in the application of Advance Ruling and further requested that the case may be decided at the earliest. It was found that the Applic....

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....tion No. 12/2017-CT(Rate) dated 28.06.2017 exempts "Services relating to cultivation of plants and rearing of all life forms of animals, except the rearing of horses, for food, fibre, fuel, raw material or other similar products or agricultural produce by way of - (a) agricultural operations directly related to production of any agricultural produce including cultivation, harvesting, threshing, plant protection or testing; (b) supply of farm labour; (c) processes carried out at an agricultural farm including tending, pruning, cutting, harvesting, drying, cleaning, trimming, sun drying, fumigating, curing, sorting, grading, cooling or bulk packaging and such like operations which do not alter the essential characteristics of agri....