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    <title>Company&#039;s Service Classified as &quot;Rental of Non-Residential Property&quot; Under SAC 9972, Subject to 18% GST Rate.</title>
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    <description>Levy of GST - Difference between ‘storage or warehousing’ service and ‘renting of storage premises’ service - The service provided by M/s. Rishi Shipping is classifiable as ‘Rental or leasing services involving own or leased non-residential property’ (Service Accounting Code – 9972) leviable to Goods and Services Tax @ 18%.</description>
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