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2019 (10) TMI 799 - AAR - GSTLevy of GST - storage charges for the agreed space for storage - N/N. 12/2017 - Central Tax (Rate) dated 28.06.2017 - HELD THAT:- The services provided by the Central Warehousing Corporation to the applicant is actually a renting of an immovable property and not storage service of goods. The said service is covered under SAC 997212 & is liable to a CGST of 9% under entry no. 16 of Notification No. 11/2017- Central Tax (Rate) dated 28.06.2017. The service is also liable to a tax of 9% under the KGST Act, 2017 under entry no. 16 of Notification (11/2017) No. FD 48 CSL 2017 dated 28-06.2017.
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