04 October 2021
Dear sir we provide service milk chilling and contract with Amul. Please tell me GST rate & sac on chilling services (milk) provided by cold storage
phone and whatsap no. 8427084000 mail himmatvishvas@gmail.com
12 July 2024
The GST rate and SAC (Service Accounting Code) for chilling services provided for milk or similar agricultural produce by a cold storage facility would typically fall under the category of storage or warehousing services. Here’s how you can determine the applicable GST rate and SAC:
### GST Rate:
- **GST Rate**: As per GST rules, the applicable GST rate for storage or warehousing services, including cold storage services, is **18%** (as of my last update). This rate applies unless there are specific notifications or changes issued by the GST Council.
### SAC (Service Accounting Code):
- **SAC**: The SAC for cold storage services generally falls under **998612**. This SAC covers services involving storage and warehousing of agricultural products.
### Key Points to Consider:
- **Nature of Service**: Ensure that the services provided (milk chilling in this case) fall under the category of storage or warehousing as per GST definitions. Cold storage services specifically cater to maintaining the quality and preservation of perishable items like milk.
- **GST Rate Updates**: Always verify the current GST rate applicable at the time of service provision, as rates can be updated by the GST Council periodically.
### Conclusion:
For milk chilling services provided by a cold storage facility under contract with Amul or similar organizations:
- **GST Rate**: 18% - **SAC**: 998612 (Storage and warehousing services of agricultural products)
These details should help you correctly apply GST when invoicing for milk chilling services provided through your cold storage facility. If there are any specific notifications or updates regarding GST rates or SAC codes, it’s advisable to check with your tax consultant or refer to official GST resources for the latest information.
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