HC: Milk chilling and packing support services exempt from GST, quashes Circular levying 5% GST

Gujarat HC quashes Circular No. 354/292/2018-TRU which clarified that GST @ 5% is leviable on the activity of chilling and packing of milk provided by the job worker, states that the petitioner may move appropriate application for refund in accordance with law; Holds that said service provided by contractors to dairies of petitioner Federation, being co-operative societies formed by farmers, is exempted by virtue of Serial No.24 of table to Notification No.11/2017 �...