Applicant is the owner of the cold storage house and therefore provides storage and warehousing facilities to variety of agriculture produce as under –

1.  Fennel (Saunf);  2. Coriander (Dhaniya);  3. Cumin seeds (Jeera);  4. Carom seeds (Ajwain); 5. Fenugreek Seeds (KasooriMethi Dried); 6. Mustard Seeds (Sarson);

7. Brown Mustard Seeds(Rai); 8. Nigella Seeds (Kalonji);

9. Poppv seeds (Posara danna)

1. Turmeric (Haldi); 2. Dried Ginger (South); 3. Dates(Khajoor); 4. Dry Dates (Chhuhara)

1. Tamarind (Imli)

1. Dry Mango (Amchur); 2. Kathodi; 3. Diy Gooseberry (Dry Amla); 4. Dry Water -Caltrop/Water Cashewnut (SukhaSingadha); 5. Dry Peas (SukhaMatar)

1. Cinnamon (Dalchini); 2. Gum(Gond); 3. ArjunaChhal

1. Groundnuts (Mungphali); 2. Copra Gola (Coconut)

1. Dry fruits sueh as Fig(Anjeer). Almond (Badaam). Walnuts (Akhrot).Pistachio (Pista) . Lotus Seeds Pop (PhoolMakhana) etc.

Applicant submitted that in respect of the products categorised from Group A to Group G above, are covered under the definition of agriculture produce and will attract NIL rate of tax.

‘Agricultural Produce’ should necessarily have three essential elements:

(a) It must be a produce out of cultivation of plant and rearing of all life forms of animals.

(b) On which no further processing is done or such processing is done as usually done by a cultivator or producer which does not alter its essential characteristics i.e. produce must broadly retain its physical and chemical form/constitution..

(c)  Most importantly the processing done should be such as is usually done by a cultivator or producer which should only help it to attain marketability at primary market i.e. the definition limits the scope of processing and allow;s only those activities which helps the produces to attain the condition of its first marketability in primary market. After it attains the condition of first marketability the definition restricts all other further processes on the produce for further sale to be termed as “Agricultural Produce’.

Once the products attains its first marketability for the primary market all other subsequent processes on produce leading to value addition and subsequent sale belong to the realm of secondary market thereon refraining the produce to fall under the category of ‘Agricultural Produce’ as defined in Notification.

Goods mentioned under Group A fall under the definition of Agricultural Produce in terms of the aforesaid notification and so supply of cold storage service in relation to these is exempt from the levy of GST . However if and processing is done on these products as is not usually done by a cultivator or producer at farm level , then these would fall outside the definition of agricultural produce as given in the aforesaid Notification and in that cast-supply of cold storage service in relation to these would remain chargeable to GST.

2. Goods mentioned under Group B to G are not Agricultural produce in terms of the aforesaid notification and so the supply of cold storage service in relation to these would remain chargeable to GST.

Sardar Mal Cold Storage & Ice Factory – [2018] 95 taxmann.com 122 (AAR- RAJASTHAN)