Sir, whether GST applicable on rent received for storage of wheat and storage of husk for boiler.
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Vide Sl. No. 54 (e) of Notification No. 12/2017 C.T. (Rate) dated 28.06.2017 as amended Services relating to loading, unloading, packing, storage or warehousing of agricultural produce is chargeable to tax @ 'Nil' rate. Hence GST applicable on rent received for storage of wheat and storage of husk for boiler will be 'Nil'
Maize is an agricultural produce and its storage is exempt from GST as opined by Sri Rajagopalan Sir.
Husk is a result or comes into existence after the grain is processed. So it losses its identity as an agricultural produce. Its storge is taxable under GST.