GST Exemption Allowed on Godown Rent Due to Storage of Agricultural Produce

In re Leena Modern Rice Mill (GST AAR Tamilnadu) The Authority for Advance Ruling (AAR), Tamil Nadu, examined an application filed by the proprietor of a rice mill seeking clarity on the GST applicability on rent received for a godown used for storing paddy. The applicant operates a rice mill premises that include a warehouse, machinery, and storage area, which have been rented to a tenant for installation of rice mill machinery and for using the godown to store paddy. The tenant refused to pay GST on the rent for the godown, prompting the applicant to seek an advance ruling. The Authority co...