Case Law Details
In re Samco Logistics LLP (GST AAR Tamilnadu)
1. Rental Income received by the applicant from Renting Warehouse to store Agricultural Produce is a consideration for supply and the activity is covered under the meaning of supply of services in terms of Section 7 of the Central Goods and Services Tax Act, 2017.
2. Renting Warehouse to store Agricultural Produce is considered as supply of service, and the same is not classifiable as “loading, unloading packing, storage or warehousing of agricultural produce, with ‘Nil’ GST Rate under SI. No. 54(e) of SAC 9985 of the Notification No. 11/2017 C.T (Rate) dated 28.06.2017
3. Renting Warehouse to store Agricultural Produce covered under the entry ‘Rental or leasing services involving own or leased non-residential property’ classifiable under SAC 997212 and it attracts GST @ 18% vide entry SI. No. 16 (iii) of Notification No. 11/2017 C.T (Rate) dated 28.06.2017
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, TAMILNADU
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