Since, the warehousing services are support services and covered in SAC 99672, it includes cold storage, deep freeze storage and controlled atmosphere storage services also unless an exception is provided in the entry.
Authority for Advance Ruling — GST on services by way of pre-conditioning or pre-cooling – The applicant operating multi-products, muiti chambers cold storage facility, in accordance with guidelines and specifications of National Horticulture Board. The said facility is used for cold storage of goods on behalf of others, both registered and unregistered person under the Act and normally charges service charge to its customers which is based on the number of bags and the number of months or part thereof for which such bags are stored. The applicant sought an advance ruling as to whether services by way of pre-conditioning or pre-cooling includes service by way of cold storage, deep freeze storage and controlled atmosphere storage; whether or not such services in relation to fruits or vegetables will be eligible for nil rate of tax under clause (1) (e) of entry at S.N 24 under the heading 9986.
Held that:- The Hon’ble Authority ruled that the benefit of nil rate is provided to only those support services to agriculture which are specifically mentioned at Sr. No. 24 of the said notification. It does not cover the services of transport of agriculture produce and therefore the applicable SAC on such services shall be 9967 irrespective of the service being performed in relation to agricultural produce or any other goods.
Since, the warehousing services are support services and covered in SAC 99672, it includes cold storage, deep freeze storage and controlled atmosphere storage services also unless an exception is provided in the entry.
Authority for Advance Ruling — GST on services by way of pre-conditioning or pre-cooling – The applicant operating multi-products, muiti chambers cold storage facility, in accordance with guidelines and specifications of National Horticulture Board. The said facility is used for cold storage of goods on behalf of others, both registered and unregistered person under the Act and normally charges service charge to its customers which is based on the number of bags and the number of months or part thereof for which such bags are stored. The applicant sought an advance ruling as to whether services by way of pre-conditioning or pre-cooling includes service by way of cold storage, deep freeze storage and controlled atmosphere storage; whether or not such services in relation to fruits or vegetables will be eligible for nil rate of tax under clause (1) (e) of entry at S.N 24 under the heading 9986.
Held that:- The Hon’ble Authority ruled that the benefit of nil rate is provided to only those support services to agriculture which are specifically mentioned at Sr. No. 24 of the said notification. It does not cover the services of transport of agriculture produce and therefore the applicable SAC on such services shall be 9967 irrespective of the service being performed in relation to agricultural produce or any other goods.