Page 14 - GSTL_14th May 2020_Vol 36_Part 2

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clause (i) ibid wherein support services of loading, unloading, packing,
storage or warehousing of agricultural produce is specifically included in
exemption entry - There is nothing in sub-clause (e) that these activities
have to be performed in agricultural field only as it is there in sub-clause
(c) ibid - In this case, agricultural produce, i.e., raw unprocessed milk has
to be essentially chilled for storage to avoid it being spoilt - Thus, storage
of milk would include its chilling and packing even after which it still
remains raw milk - It is not a case that support services are being
supplied to chilled and packed milk - Reference in this circular to
exemption available to transport of said goods has no relevance with
petitioner’s case - Further reference to levy of 5% GST on job work
relating to food and food products is also not applicable to ‘support
service’ - In view of above, impugned circular is based on wrong and
fallacious premise and hence quashed - Exemption admissible to
petitioners who are at liberty to file refund claim for tax already paid -
Section 8 of Central Goods and Services Tax Act, 2017 - Article 226 of
Constitution of India — Gujarat Co-Op. Milk Marketing Federation Ltd. v. Union of
India (Guj.) ....................................... 211
Natural justice violated on confirmation of demand without grant of
opportunity of being heard - See under DEMAND ................ 181
Nodal officer - Transitional credit - Nodal officer directed to sort out issue of
inadvertent wrong filing of Form GST TRAN-1 - See under INPUT TAX
CREDIT ....................................... 180
NOTIFICATIONS :
— Conditions for taking benefit under exemption notification to be strictly
interpreted - See under INTERPRETATION ................... 208
— Notification No. 41/2007-S.T. - See under REFUND/REFUND CLAIM .... 208
— Notification No. 1/2017-C.C. (Rate) - See under FANTA FRUITY
ORANGE ...................................... 295
— Notification No. 1/2017-C.T. (Rate) - See under BAGASSE BASED
PARTICLE BOARD ................................. 230
— See also under FANTA FRUITY ORANGE ............... 295
— See also under MANGO PULP ...................... 247
— Notification No. 1/2017-I.T. (Rate) - See under BAGASSE BASED
PARTICLE BOARD ................................. 230
— See also under LEASING OF TRANSPONDERS ............ 276
— Notification No. 1/2017-State Tax (Rate) - See under FANTA FRUITY
ORANGE ...................................... 295
— Notification No. 2/2017-C.T. (Rate) - See under MANGO PULP ........ 247
— Notification No. 8/2017-I.T. (Rate) - See under LEASING OF
TRANSPONDERS .................................. 276
— Notification No. 11/2017-C.T. (Rate) - See under AMUSEMENT
SERVICES ...................................... 291
— See also under CONSTRUCTION SERVICES .............. 265
— See also under CONVERSION OF LAND ................ 228
— See also under FOOD AND BEVERAGES SERVICES .......... 221
— See also under MILK, RAW MILK .................... 211
— Notification No. 12/2017-C.T. (Rate) - See under APPEAL TO
APPELLATE AUTHORITY ............................. 257
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