TMI BlogTaxability of Milk Chilling & Storage ChargesX X X X Extracts X X X X X X X X Extracts X X X X ..... As per Notification No. 12/2017 dated 28 June, 2017 Agriculture 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 of such processing is done as is usually done by a cultivator or producer which does not alter ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... its essential charateristics but makes it marketable for primary market. As per S. no. 54 Any services relating to 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 or agriculture produce by way of: (e) loading, unloading, packing, storage or warehousing of agriculture produce. is exem ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pt from GST. As per above definition of Agriculture produce milk is covered under the definition of agriculture produce as it is a produce out of rearing of animals. Further, chilling of 'milk' is the mandatory requirement for storage/warehousing of milk to maintain the essential charateristics. Whether it should be covered under the above mentioned serial no for exemption. - Reply ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... By KASTURI SETHI - The Reply = The following types of milk are exempted vide Notification No.2/17-C.T. (Rate) dated 28.6.17 as amended:- 25. 0401 Fresh milk and pasteurised milk, including separated milk, milk and cream, not concentrated nor containing added sugar or other sweetening matter, excluding Ultra High Temperature (UHT) milk ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 26. 0403 Curd; Lassi; Butter milk 27. 0406 Chena or paneer, other than put up in unit containers and bearing a registered brand name; - Reply By KASTURI SETHI - The Reply = Chilling does not amount to manufacture as it ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... does not change the character of the goods. It avoids to spoiling milk. CESTAT Delhi and Jaipur have decided the issue in favour of assessee but the department has filed civil writ petition in the Supreme Court. In my view, it conforms to the definition of 'agriculture produce'. However, also go through the following case laws. These judgements pertain to pre-GST era. These will help yo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... u. 2015 (37) S.T.R. 660 (Tri. - Del.) = 2014 (6) TMI 493 - CESTAT NEW DELHI SHARMA ICE FACTORY Versus COMMISSIONER OF CENTRAL EXCISE, JAIPUR-I 2016 (4) TMI 1144 - CESTAT NEW DELHI = ACCLAIM FOODS PRIVATE LIMITED Versus COMMISSIONER OF C. EX. S.T., JAIPUR-I Business Auxiliary Services - Whether covering activity of chilling of milk to required temperature, for and on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... behalf of customer, in its plant by assessee, for carrying in insulated tankers for further processing at customer s plant? The Supreme Court Bench comprising Hon ble Mr. Justice J. Chelameswar and Hon ble Mr. Justice S. Abdul Nazeer on 22-9-2017 after condoning the delay admitted the Diary No. 10936 of 2017 filed by Commissioner of Central Excise, Jaipur against the CESTAT Final Order No. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 51354/2016, dated 28-4-2016 as reported in 2018 (10) G.S.T.L. 66 (Tri.-Del.) = 2016 (4) TMI 1144 - CESTAT NEW DELHI (Acclaim Foods Private Limited v. Commissioner) . The Appellate Tribunal in its impugned order had held that the activity of chilling milk to required temperature, for and on behalf of customer, in its plant by assessee, for carrying in insulated tankers for further pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ocessing at customer s plant, as not covered under Business Auxiliary Service following decision in 2015 (37) S.T.R. 660 (Tri. - Del.) = 2014 (6) TMI 493 - CESTAT NEW DELHI SHARMA ICE FACTORY Versus COMMISSIONER OF CENTRAL EXCISE, JAIPUR-I . The demand of Service Tax was, as such, held as not sustainable. [ Commissioner v. Acclaim Foods Private Limited - 2018 (10) G.S.T.L. J40 (S.C.)] ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... = 2017 (9) TMI 1769 - SUPREME COURT _______ - Reply By Ganeshan Kalyani - The Reply = In my view supply of chilling of milk service is exempt as the 'agricultural produce' definition and the case law referred by Sri Kasturi Sir. - Taxability of Milk Chilling & Storage Charges - Query Started By: - sanjeev agrawal Dated:- 25-12-2018 Goods and Services Tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... - GST - Got 3 Replies - GST - Discussion Forum - Knowledge Sharing, reply post by an expert, personal opinion Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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