TaxTMI 
TaxTMI 
2026 (3) TMI 1519
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....Limited, Bazpur Road, Kashipur, Udham Singh Nagar, Uttarakhand-244713 (herein after referred to as the "applicant") and registered with GSTIN 05ACMFS6830NIZJ under the CGST Act, 2017 read with the provisions of the UKGST Act, 2017. 2. At the outset, we would like to state that the provisions of both the CGST Act and the SGST Act are the same except for certain provisions; therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provisions under the SGST Act. 3. The Advance Ruling under GST means a decision provided by the authority or the appellate authority to an applicant on matters or on questions specified in sub-section (2) of section 97 or sub-section (1) of section 100 in relation to the supply of goods or services or both being undertaken or proposed to be undertaken by the applicant. 4. As per the said sub-section (2) of Section 97 of the Act advance ruling can be sought by an applicant in respect of: (a) Classification of any goods or services or both (b) Applicability of a notification issued under the provisions of this Act, (c) Determination of....
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....g as to; 1. Whether Entry No. 24B of Notification No. 12/2017-Central Tax (Rate), dated 28.06.2017, (as amended), is applicable to services provided by the Applicant for storage or warehousing of "frozen peas" in its cold storage facility? 2. Whether the Applicant is liable to pay tax under the GST Act on the supply of services by way of storing or warehousing of "frozen peas" in the cold storage facility? Applicant Submission 5.3 In their application the applicant have made the following submissions to forward their point of view:- i. In accordance with the agreement between the Applicant and the bailors, the frozen peas are to be stored by the Applicant at freezing temperatures to maintain the shelf-life of the product. ii. The applicant draws kind attention to the sub-section 1 to section 11 of the GST Act, whereas the GST Act empowers the Government to exempt, via notification and in public interest, the levy of tax on specified goods or services, wholly or partially, on the recommendation of the GST Council. The relevant provision reads: "Where the Government is satisfied that it is necessary in the public interest so to do, i....
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.... Ltd. vs. Union of India (2020) 115 taxmann.com 24 (Gujarat), wherein it was held that Milk cannot be stored without chilling as otherwise it would get spoiled. Therefore, storage of milk would include chilling of milk x. in light of the above, the Applicant respectfully submits the following legal contentions: • That the depodding of peas by removing the waste inedible part from the peas and preserving it through boiling and freezing does not alter its essential characteristics. The peas shall continue to be classified as "Vegetable: • That the service by way of storing or warehousing of 'frozen peas' by the applicant in the cold storage facility is nothing except the storing or warehousing of vegetable. • That the storage of frozen peas in the cold storage is covered under serial number 248 of the notification 12/2027-central tax (rate) i.e., Services by way of storage or warehousing of cereals, pulses, fruits and vegetables, • That accordingly, no tax is leviable on the provision of services by the Applicant for storage or warehousing of frozen peas at its cold storage facility. 6. As per the earlier applica....
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....ce, opportunity of personal hearing was granted to the applicant on 05.08.2025. Sh. Apurva Jindal, Partner of the Firm, on behalf of the applicant appeared online for personal hearing on the said date and re-iterated the submission already made in their application. During hearing he said that that they had earlier also applied for the Advance Ruling in the matter and after the advance ruling order they have been charging GST on "Frozen Green Peas" stored by them. Concerned Officer from the State Authority was also present during the hearing proceedings. 7.2 Further, the applicant during the course of hearing was asked to submit the step by step process of making frozen peas and also to clarify the question regarding Advance Ruling. To this the applicant submitted the process flow of making Frozen Peas as under: Step No. 1: Depodding of Raw green peas is done, grains are separated from peas waste (chikkal) Step No. 2: Grading of peas Step No. 3: Hot water boiling of pea grains. Step No. 4: Cold Water chilling of pea grains Step No. 5: Packing of peas grains in 35kg HDPE bags at minus 20 degree Celsius temperature Step No. 6: ....