The core issue before the Goods and Services Tax (GST) Authority for Advance Ruling (AAR), Uttarakhand, was whether the services of storing these frozen peas are exempt from GST. The Applicant is engaged in the business of cold storage and processing of the frozen peas and provides cold storage services for “frozen peas” to various parties (hereinafter referred to as “the bailors”). QUESTIONS ON WHICH THE ADVANCE RULING IS SOUGHT5.2 In view of the above facts, ‘the applicant’ is seeking advance ruling as to;1. FOR FOLLOWING QUESTIONS RULING WAS GIVEN AS UNDER VIDE ADVANCE RULING NO.03/2023-24 DATED 22.08.2023;Question Ruling 1. Whether the Storage Charges charged from the companies for storage of frozen green peas in the cold storage is taxable under GST Act?