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?
GST Exemption on Cold Storage Rental: Clarification Needed for Agricultural Produce Storage Services A query was raised regarding the applicability of GST exemption on renting cold storage facilities. Mr. A rents his cold storage to Mr. B, who provides exempted cold storage services for agricultural produce. The discussion clarified that renting alone does not qualify for the exemption unless the service involves storing agricultural products. Participants suggested reviewing specific Advance Ruling decisions to determine the applicability of the exemption based on the nature of the transaction and the type of agricultural produce involved. (AI Summary)
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