Cold Storage Services Under Gst

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Cold storage services under gst.

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. In re sardar mal gold storage ice factory jaipur raj aar rajasthan 1. Gst slab on warehousing and storage services. There is any exempted or benefits for clients.

This service comes under heading supporting services in transport. Authority for advance ruling aar vide its ruling dated 11 06 2018 ruled that goods mentioned under group a falls under the definition of agricultural produce in terms of the aforesaid notification and so supply of cold storage service in relation to these is exempt from the levy of gst. Cold storage services are separately classified and not under wcs. Does any body know about the hsn sac code for services pertaining to frozen cold storage and rate of tax i am into cold storage business where in some cases we offer cold storage space of on area cubic ft basis and in some case it on quantity of material sold rs kg gst.

Goods mentioned under group a fall under definition of agricultural produce in terms of aforesaid notification and so supply of cold storage service in relation to these is exempt from levy of gst. As providing cold storage facility for fresh fruits and vegetables on rental basis does not attracts any gst under notification no. However if any processing is done on these products as is not usually done by a cultivator or producer at farm level then these would fall. The most essential goods and services attract nil rate of gst under exempted categories.

How services accounting codes sac codes 996721 is derived. Services accounting codes sac codes 996721 is used for the refrigerated storage services under goods and service tax classification. As gst the cost of making cold storage is too high for customer. A uniform format is followed to generate the.

When gst rate was reduced from 18 to 12 see the notification all pertain to govt. Sac services accounting code are used for the identification of the service. The relevant extracts of the two entries under consideration are as under. On 14 july 2017 what is the exempted for manufacturing the cold storage.

4 1 we have gone through the application filed the written and oral submission given by the applicant.