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    <title>Variable Cold Room Rent charged to vendors</title>
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    <description>Rental of cold storage space charged per box/carton is taxable as Storage and Warehousing Services under the service tax regime; service tax applies at the applicable rate with no abatement. Providers may rely on the threshold exemption if turnover is below the prescribed limit. Registrants should use the appropriate accounting code in filings and amend their registration certificate to reflect storage and warehousing services.</description>
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