[ad_1] M/s Stellar Cold Chain Inc. asked for an advance ruling u/s 97 of the Central Goods and Services Tax (CGST) Act, 2017, and Uttarakhand State Goods and Services Tax (SGST) Act, 2017. The petitioner is in the business of cold storage in Uttarakhand, processes raw green peas into frozen peas, and furnishes storage and refrigeration services before other companies. On processing services, they levy 5% GST and 18% GST on storage services but questioned whether storage services for frozen green peas should be subject to NIL GST under Notification…