M/s.Nutan warehousing Company Pvt. Ltd.

The Appellate Authority for Advance Ruling upheld the ruling given by the Advance Ruling Authority by observing that the benefit of the exemption granted vide Serial No 54(e) of Notification No. 12/2017- Central tax (rate) is not available to the appellant as the products being stored in the warehouses by the appellant's client are not the agricultural produce.