GST on Renting of Cold Storage

[Praveen Kumar]

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?

AI Summary

Storage services exemption: renting alone does not qualify, but genuine agricultural storage arrangements may be exempt under GST.
The GST exemption applies to storage services of agricultural produce, not to a pure renting of premises; if the owner provides space and the arrangement constitutes genuine storage services for agricultural produce, the transaction may be assessed as exempt, but the specific product and contractual/factual characterisation determine admissibility, with Advance Rulings cited as guidance.