RAJ./AAAR/01/2018-19 of SardarMal Cold Storage & Ice Factory
GST AAARRAJ./AAAR/01/2018-19
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from the order text
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SardarMal Cold Storage & Ice Factory · (I)…
Case summary
From the record, as published by the registry
Recorded against
(I) Goods mentioned under Group A fall under the definition of Agriculture Produce and thus supply of Cold storage services, is exempt from the levy of GST. (II) Goods mentioned under Group B to G are not Agriculture Produces and supply of Cold storage services in respect of these, is chargeable to GST.
Filed asAppellate Ruling
Case details
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