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The storage and warehousing of Agriculture produce falls under Service Account Code (SAC) 9986 and not under 9967.

Shanti Prime Publication Pvt. Ltd.

Classification of Goods — The storage and warehousing of Agriculture produce falls under Service Account Code (SAC) 9986 and not under 9967.

The exemption under notification no 12/2017 Central Tax (Rate) dated 28.06.2017 under entry no 54(e) is applicable for agricultural produce of both farmers and traders.

SSSVK Cold Storage Private Limited [2018] 2 TAXLOK.COM 033 (AAR-AP)