https://www.taxtmi.com/caselaws?id=362368 The ruling authority determined that the service provided by the Cargo Handling company, involving renting storage space for imported agricultural commodities in godowns, falls under "Rental or leasing services involving own or leased non-residential property" and is subject to GST at 18%. The activity was classified as taxable under SAC 997212, with the applicant not qualifying for any exemptions related to agricultural produce under the GST regime. Input Tax Credit can be availed for tax paid by the warehouse owner, in accordance with the CGST and IGST Acts. en-us Tue, 20 Mar 2018 00:00:00 +0530 Mon, 22 Oct 2018 11:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=362368 The ruling authority determined that the service provided by the Cargo Handling company, involving renting storage space for imported agricultural commodities in godowns, falls under "Rental or leasing services involving own or leased non-residential property" and is subject to GST at 18%. The activity was classified as taxable under SAC 997212, with the applicant not qualifying for any exemptions related to agricultural produce under the GST regime. Input Tax Credit can be availed for tax paid by the warehouse owner, in accordance with the CGST and IGST Acts. Case-Laws GST Tue, 20 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=362368