Case Law Details
Case Name : In re Haryana State Warehousing Corporation (GST AAAR Haryana)
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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 circul
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