AAAR : Processed tea, not being an agricultural produce, 'warehouse services' thereto not exempt

Maharashtra AAAR upholds AAR, tea procured by applicant from public tea auctions or manufacturers of tea in 50 kg bags, after undergoing various stages of processing, for storage in warehouse, is not ‘agricultural produce’, hence services of warehousing, loading, unloading, packing and storage in relation thereto not exempt under Sr. No. 54(e) of Notification 12/2017 - Central Tax (Rate); Explains that product being stored in warehouses has got different name, charac...