AAAR : Upholds AAR ruling on availability of exemption on cold storage services of various goods

Rajasthan AAAR upholds AAR order in respect of exigibility to exemption in respect of intra-state supply of cold storage service of various goods under Notification No. 11/2017 Central Tax (Rate)(Sr. No. 24) as ‘Support services to agriculture, forestry, fishing, animal husbandry’; Holds that Fennel (Saunf), Coriander (Dhaniya), Cumin Seeds (Jeera), Mustard Seeds (Sarson), Carom Seeds (Ajwain), etc would fall under definition of ‘agricultural produce’ unless such...