Cold storage services in respect of agricultural produce exempt from GST: AAR

GST : Fennel (Saunf), Coriander (Dhaniya), Cumin Seeds (Jeera), Carom Seeds (Ajwain), Fenugreek Seeds (Kasoori Methi), Mustard Seeds (Sarson), Brown Mustard Seeds (Rai), Nigella Seeds (Kalonji), Poppy Seeds (Posara Dana) fall under definition of agricultural produce in terms of notification no. 11/2017 dated 28.06.20017; and so supply of cold storage service in relation to these is exempt from levy of GST

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