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GST on Renting of Cold Storage, Goods and Services Tax - GST

Issue Id: - 115531
Dated: 14-10-2019
By:- Praveen Lakshmi
GST on Renting of Cold Storage

  • Contents

Mr A has a Cold storage which he rents out to Mr B.

Mr B provides cold storage services of agriculture produce to Farmers - which is exempt by way of notification 11/2017.

Now, whether the renting of Cold storage by Mr A to Mr B can claim this exemption of notification?

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Showing Replies 1 to 6 of 6 Records

1 Dated: 15-10-2019
By:- Shilpi Jain

There is no exemption for renting of the cold storage.


2 Dated: 15-10-2019
By:- Praveen Lakshmi

Instead, If Mr A provides entire space/building for storage of Agriculture products to Mr B


Where Mr B inturn stores Agriculture products of farmers in lot basis. In this situation can we call it Storage of Agriculture produce and claim exemption for the transaction between Mr A and Mr B


3 Dated: 15-10-2019
By:- KASTURI SETHI

Dear Querist,

Pl. mention name of agricultural produce so as to enable me to examine the admissibility of exemption from GST.


4 Dated: 15-10-2019
By:- KASTURI SETHI

Dear Querist,

The following decisions of AAR may be helpful to you depending upon the product :-

2018 (18) G.S.T.L. 634 (A.A.R. - GST) =  2018 (10) TMI 1141 - AUTHORITY FOR ADVANCE RULING, RAJASTHAN IN RE : SHUBHLAXMI COLD STORAGE AND ICE FACTORY PRIVATE LIMITED

2018 (13) G.S.T.L. 428 (A.A.R. - GST) = 2018 (6) TMI 459 - AUTHORITY FOR ADVANCE RULING-ANDHRA PRADESH IN RE : S.S.S.V.K. COLD STORAGE PVT. LTD.


5 Dated: 15-10-2019
By:- Shilpi Jain

Yes. Only if storage services are provided the exemption would be applicable. But if the agreement is purely renting of the premises then exemption not applicable. You would have to see the feasibility of converting it into a storage of AP agreement.


6 Dated: 14-11-2019
By:- KASTURI SETHI

Also go through decision of AAR Karnataka reported as 2019(30) GSTL.376 (AAR-GST). Applicant : Karnataka Food and Civil Suppliies Corporation .(Advance Ruling No.112/2019 dated 30.9.2019) = 2019 (10) TMI 799 - AUTHORITY FOR ADVANCE RULING, KARNATAKA


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