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supply of cold storage service in relation to agriculture produce isexempt from the levy of GST

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Rate of Tax — Based on the above discussion, we don’t find any reason to interfere with the Ruling given by the Authority for Advance Ruling. The Appeal stands disposed of in above terms. — Sardar Mal Cold Storage & Ice Factory, In Re…. [2018] 05 TAXLOK.COM 109 (AAAR-Rajasthan)