Home Case Index All Cases GST GST + AAR GST - 2020 (7) TMI AAR This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2020 (7) TMI 801 - AUTHORITY FOR ADVANCE, UTTARAKHANDLevy of GST - hire charges of storage of agriculture produces - storage of exempted goods under the GST Act - Whether the tax is applicable on the same rate or different rates - HELD THAT:- On perusal of legal provisions, it is found that loading, unloading, packing, storage or warehousing of agricultural produce is exempted from GST. It is also found that Agricultural produce in the notifications has been defined to mean "any produce out of cultivation of plants and rearing of all life forms of animals, except the rearing of horses, for food, fibre, fuel, raw material or other similar products, on which either no further processing is done or such processing is done as is usually done by a cultivator or producer which does not alter its essential characteristics but makes it marketable for primary market" - further, in terms of circular dated 15.11.2017, the storage/warehousing of goods viz pulses, jaggery, etc were taxable but with the introduction of entry 24B in the Exemption Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017 (as amended from time to time), storage/warehousing of pulses, jiggery, fruits, nuts & vegetables are exempted from GST w.e.f 01.10.2019. The applicant is engaged in rendering services by way of providing storage/warehousing facilities to variety of goods and in terms of legal provisions, the rate of GST for storage/warehouse of goods is 18% - the rate of tax is same for all goods stored.
|