This article helps to understand the applicability of GST on Cold Storage services, the Definition of Agri Produce as well as ITC claims on Buildings and Plant and Machinery.
source https://www.caclubindia.com/articles/applicability-of-gst-on-cold-storage-48058.asp
source https://www.caclubindia.com/articles/applicability-of-gst-on-cold-storage-48058.asp
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