Exemption from GST — The petitioners seek a declaration that milk chilling and packing services provided by the contractors to the petitioners’ dairies are exempted by virtue of serial No.24 of the table to Notification No.11/2017 –Central Tax (Rate) dated 28.6.2017. The petitioners also seek a direction to the respondents to return the amount recovered and collected from the petitioners through their contractors as GST on milk chilling and packing services. Held - milk chilling and packing service provided by the contractors to the petitioners are exempted by virtue of Serial No.24 of the table to Notification No.11/2017 –Central Tax (Rate) dated 28.6.2017. — Gujarat Co-Operative Milk Marketing Federation Limited Thru. General Manager (Finance) Atulkuma Vs. Union of India [2019] 19 TAXLOK.COM 121 (Gujarat)