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GST - Highlights / Catch Notes

Home Highlights August 2020 Year 2020 This

Levy of GST - Difference between the Storage or warehousing ...


CWC's Service to Appellant Classified as Renting, Subject to GST Under 'Rental of Non-Residential Property' Category.

August 23, 2020

Case Laws     GST     AAAR

Levy of GST - Difference between the Storage or warehousing services and providing warehouse on rent - The service supplied by CWC to the Appellant is renting of immovable property. The amount of rent paid by the Appellant to CWC is taxable at the hands of CWC under the category ‘Rental or leasing services involving own or leased non-residential property’ - AAAR

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