GST- Goods And Service Tax
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Goods which fall uder the definition of Agriculture Produce, the supply of Cold storage services to such is exempted form the levy of GST
However if any processing is done on these products, as is not usually done by the cultivator or farmer, so such products would fall outside definition of agricultural produce and supply of cold storage services in relation to these would remain chargeable to GST.
Examples: Fennel, Coriander, Cumin seeds, Carom seeds, Fenugreek seeds, Mustards Seeds, Popppy seeds etc. no GST
Turmeric, Dried ginger, Tamarind, Dry Mango, Kathodi, Dry Peas, Dalchini, Arjun Chaal, etc GST will be chargeable on cold storage services.
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