lien fee and stock transfer fee with respect to non-agricultural goods stored & warehoused is liable to GST

By Editor2 Goods and Services Tax Judiciary February 22, 2019

Case Name: In re Haryana State Warehousing Corporation (GST AAR Haryana)
Appeal Number: Only available for paid members
Date of Judgement/Order: Only available for paid members
Courts: AAR Haryana, Advance Rulings

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In re Haryana State Warehousing Corporation (GST AAR Haryana) Whether lien or mortgage charges and stock transfer fees received by the applicant from the service receiver are taxable under section 9 of Central Goods and Service Tax Act, 2017 and Section 9 of Haryana Goods and Service Tax Act, 2017 or exempt under section 11 of Central Goods and Service Tax Act, 2017 with respect to both agricultural and non-agricultural produce stored and warehoused in the warehouses of the applicant. The Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017 provides for Nil rate of tax with respect to ...

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