TMI BlogGST on Renting of Cold StorageX X X X Extracts X X X X X X X X Extracts X X X X ..... 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? - Reply By Shilpi Jain - The Reply = There is no exemption for renting of the cold storage. - Reply By Praveen Lakshm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... i - The Reply = 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 - Reply By KASTURI SETHI - The Reply = Dear Querist, Pl. mention name ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of agricultural produce so as to enable me to examine the admissibility of exemption from GST. - Reply By KASTURI SETHI - The Reply = 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 PRIVA ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... TE 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. - Reply By Shilpi Jain - The Reply = 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 fea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sibility of converting it into a storage of AP agreement. - Reply By KASTURI SETHI - The Reply = 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 - GST on Renting of Cold Storage - Query Sta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rted By: - Praveen Lakshmi Dated:- 14-10-2019 Goods and Services Tax - GST - Got 6 Replies - GST - Discussion Forum - Knowledge Sharing, reply post by an expert, personal opinion Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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