For any service to qualify as warehousing services it is not imperative that negotiable warehousing receipts must have been issued for them

In re Haryana State Warehousing Corporation (GST AAAR Haryana) The contention of the Appellant that all the services provided by the warehouse owner qualify as warehousing services is not tenable as the Appellant has tried to expand the scope of warehouse services as mentioned in entry 54 of the of the Notification No. 47/ST-2, dated 30th June, 2017 of the Haryana Government Excise and Taxation Department reproduced above. The argument of the appellant regarding storage and warehousing services explained in circular F.No. B/11/1/2002-TRU, dated 01.08.2002 issued by Central Government includes ...