Leasing of immovable property & support services is mixed supply

In re  Awla Infra (AAR Haryana) ‘Whether GST is exempt or is applicable on the Private Entrepreneurs Godowns built under the PEG-2008 scheme of the FCI and leased out to the Nodal Agency (UPSWC) on ‘Lease and services basis’ for the storage of FCI’s food grain stocks (Wheat)’? Ruling In view of the above discussions and findings it is ruled that the services, i.e., leasing of immovable property and support services in relation to agricultural produce, provided by the applicant are in the nature of ‘Mixed Supply’ in terms of section 2 (74) of the Act ...