{"id":12120,"date":"2018-06-11T07:32:55","date_gmt":"2018-06-11T02:02:55","guid":{"rendered":""},"modified":"2018-06-11T07:32:55","modified_gmt":"2018-06-11T02:02:55","slug":"agricultural-storage-falls-under-sac-9986-not-9967-exemption-for-produce-per-notification-12-2017-entry-54-e","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=12120","title":{"rendered":"Agricultural Storage Falls Under SAC 9986, Not 9967; Exemption for Produce per Notification 12\/2017, Entry 54(e."},"content":{"rendered":"<p>Agricultural Storage Falls Under SAC 9986, Not 9967; Exemption for Produce per Notification 12\/2017, Entry 54(e.<br \/>Case-Laws<br \/>GST<br \/>GST on cold storage operations for agricultural products &#8211; The storage and warehousing of Agriculture produce falls under Service Account Code (SAC) 9986 and not under 9967 &#8211; 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.<br \/> TMI Updates &#8211; Highlights, q<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=39830\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Agricultural Storage Falls Under SAC 9986, Not 9967; Exemption for Produce per Notification 12\/2017, Entry 54(e.Case-LawsGSTGST on cold storage operations for agricultural products &#8211; The storage and warehousing of Agriculture produce falls under Service Account Code (SAC) 9986 and not under 9967 &#8211; The exemption under N\/N. 12\/2017 Central Tax (Rate) dated 28.06.2017 under entry &hellip; <a href=\"https:\/\/goodsandservicetax.in\/GST\/?p=12120\" class=\"more-link\">Continue reading<span class=\"screen-reader-text\"> &#8220;Agricultural Storage Falls Under SAC 9986, Not 9967; Exemption for Produce per Notification 12\/2017, Entry 54(e.&#8221;<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-12120","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/12120","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=12120"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/12120\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=12120"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=12120"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=12120"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}