Warehouse services - claim of benefit of exemption - ...

Warehouse Services for Tea Not GST Exempt; Processed Tea Not Considered Agricultural Produce.

August 20, 2018

Case Laws GST AAR

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 - It does not remain as agriculture produce.

View Source

← Previous Next →

Warehouse services - claim of benefit of exemption - ...

Warehouse Services for Tea Not GST Exempt; Processed Tea Not Considered Agricultural Produce.

August 20, 2018

Case Laws GST AAR

You may also like:

Agricultural Produce or not? - Nature of warehoused goods - tea produce - The products stored in the warehouse of the appellant are not the agricultural produce - the...

Exemption from Service Tax - Services by way of Renting the Warehouse to store Fruits & Vegetables - the applicant has rented the warehouse to the Lessee for storing...

Exemption from GST - Services related to agricultural produce - Merely by blending i.e. mixing or combining different teas and/or packing, such processes would not...

Exemption from GST or not - Fumigation service provided in a warehouse of agriculture produce - The term ‘primary market’ is not defined in the GST Act. It is understood...

Exemption from GST - Seeds - seeds received, processed, packed and returned by the Applicant, as job worker, as seeds for sowing are 'agricultural produce' - - Supply of...

Exemption from GST - items imported and the services rendered by the applicant is in relation to loading, unloading, packing, storage and warehousing of ‘agricultural...

Exemption from GST - Cotton Seeds “Banaula” - agricultural produce - cotton seed emerging from the intermediate process do not fall in the definition of 'agricultural...

Exemption from service tax - Agricultural Service - service of cold storage of tamarind inner pulp without shell and seeds - In the present case, the product stored is...

Warehousing services - Agricultural Produce or not - rate of tax - Circular No. 16/16/2017 GST - This circular is an excellent guide to determine whether a particular...

Levy of GST - agricultural produce - seeds received, processed, packed and returned by the Applicant, as job worker - Had the activities of the applicant are only...

Exemption from service tax - providing transportation of agricultural produce - De-novo order passed by the adjudicating authority during the pendency of the appeal -...

Levy of GST - Undoubtedly, tobacco leaves are agricultural produce - The services provided by a commission agent for sale or purchase of agricultural produce is having...

Renting immovable of property service - letting out warehouses to FCI - as these services are for agricultural produce, which is not in dispute, therefore, the appellant...

Exemption from GST - services relating to agriculture produce - service of loading and unloading of imported unprocessed ‘toor’ and ‘whole pulses’ and ‘black matpe’ -...

The SC clarified that affiliation services provided by universities to colleges are taxable at 18% GST rate. Affiliation services by educational boards/councils to...

Quick Updates: