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  2 TAXLOK.COM 033 (AAR-AP)