Sir
For us one party is providing warehousing service in relating to Jaggery (storage space provided by us) and he raised the tax invoice. CBIC vide notification number 21/2019 exempting storage or warehousing of jaggery exempt from GST. We have informed that GST will not applicable on warehousing service but they are not accepting that. They are saying that exemption is applicable only when they provide storage space and warehousing service (as per their opinion received from advocates).
Whether that stand taken by service provider is right?
In that notification they mentioned Storage or Warehousing but not as storage and warehousing.
Regards
Saravanan.
GST Exemption Debate: 'Storage or Warehousing' Services for Jaggery vs. 'Renting of Storage Premises' Taxed at 18%. A forum discussion addressed the applicability of GST on warehousing services for jaggery. A service provider claimed that GST exemption applied only if both storage and warehousing services were provided, based on their interpretation of a notification. However, a participant clarified that the use of 'or' in the notification allows for exemption on either service. The distinction between 'storage or warehousing' and 'renting of storage premises' was highlighted, with the latter not qualifying for exemption and subject to GST at 18%. The clarification was appreciated by the original inquirer. (AI Summary)
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