Why this template?

Cold storage services attract 18% GST under SAC 9967, except for storage of agricultural produce which is exempt. Refrigerated transport of goods attracts 12% GST. Cold chain infrastructure is critical for perishables, and businesses must clearly bifurcate exempt (agri) and taxable (non-agri) storage.

Common HSN/SAC codes for Cold Storage

Code	Description	GST Rate
9967	Cold storage of non-agricultural goods	18%
9967	Cold storage of agricultural produce	0%
9965	Refrigerated transport services	12%
8418	Refrigerators and cold storage equipment	28%
9987	Cold storage maintenance and repair	18%

Sample line items

Cold storage rental (per pallet/month)
Frozen food storage charges
Refrigerated truck hire
Agricultural produce storage (exempt)
Cold storage equipment AMC

Industry-specific notes

Cold storage of agricultural produce: exempt from GST
Cold storage of non-agricultural goods (frozen food, pharma, chemicals): 18% GST
Refrigerated transport: 12% GST
Cold storage equipment (HSN 8418): 28% GST on purchase
Maintain clear segregation of agricultural vs. non-agricultural storage for ITC reversal