Warehouse Services for Tea Not GST Exempt; Processed Tea Not Considered Agricultural Produce.
Case-Laws
GST
Warehouse services – claim of benefit of exemption – agricultural produce or not – Whether the supply of warehouse services used for packing & storage of tea, was/is exempted from GST – Held No. – the activity of M/s. Unilever of processing of raw tea leaves into tea results in emergence of a new product having distinct name i.e. Tea, which has distinct name, character and use – I
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =