In Re: SHUBHLAXMI COLD STORAGE & ICE FACTORY PRIVATE LIMITED
GST
2018 (10) TMI 1141 – AUTHORITY FOR ADVANCE RULING, RAJASTHAN – 2018 (18) G. S. T. L. 634 (A. A. R. – GST)
AUTHORITY FOR ADVANCE RULING, RAJASTHAN – AAR
Dated:- 15-9-2018
ARN No. RAJ/AAR/2018-19/18
GST
SHRI NITIN WAPA AND SUDHIR SHARMA, MEMBER
Present for the Applicant: Mr. Anand Prakash Arora (Director)
Note: Under Section 100 of the CGST/RGST Act 2017, an appeal against this ruling lies before the Appellate Authority for Advance Ruling constituted under section 99 of CGST/RGST Act 2017, within a period of 30 days from the date of service of this order.
The Issue raised by M/s. Shubhlaxmi Cold Storage And Ice Factory 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
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
cultural produce” means any produce out of 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, on which either no further processing is done or such processing is done as is usually done by a cultivator or producer which does not alter its essential characteristics but makes it marketable for primary market.”
According to Applicant eggs are produce of live chicken farming and are not further processed. Hence their storage in cold storage is covered by above definition prescribed under these notification and has argued that service of storing fresh eggs should not be chargeable under GST.
2. QUESTION(S) ON WHICH THE ADVANCE RULING IS SOUGHT
The Applicant has sought ruling to be pronounced under section 97(2) (b) and (e) of the CGST Act 2017, on the following questions:
Whether charges received by the cold storage for providing service of storing of eggs, which is produce of rear
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
soil for the growing of crops and rearing of animals to provide food, wool and other products.” Thus Eggs fall under the category of Agricultural Products and hence services of loading, unloading, packaging, storage or warehousing of agriculture produce are covered under the above notification.
4. FINDING, ANALYSIS AND CONCLUSION
4.1 We have gone through the content of the Advance Ruling Application filed by applicant, submission made at the time of personal hearing and comments of the jurisdictional officer and find that the applicant has facility of cold storage house and therefore is supplier services of storage and warehousing to variety of agriculture produce.
4.2 The Applicant has sought Advance Ruling on applicability of Entry No. 24 of the Notification No. 11/2017 Central tax (Rate) dated 28/06/2017 and Entry No. 54 of the Notification No. 12/2017 Central tax (Rate) dated 28/06/2017. The applicant has sought advance ruling on matter whether charges received by the cold sto
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
renting or leasing of agro machinery or vacant land with or without a structure incidental to its use;
(e) loading, unloading, packing, storage or warehousing of agricultural produce;
(f) agricultural extension services;
(g) services by any Agricultural Produce Marketing Committee or Board or services provided by a commission agent for sale or purchase of agricultural produce;
(h) services by way of fumigation in a warehouse of agricultural produce”
4.3 For the purpose of above notification 'agriculture produce' has been defined in clause (d) of para 2 of Notification No. 12/2018 ibid, which is as under:
“(d) 'agricultural produce' means any produce out of 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, on which either no further processing is done or such processing is done as is usually done by a cultivator or producer which does not alter its essential characterist
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =