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

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 ...