https://www.taxtmi.com/forum/issue?id=114888 GST applicability hinges on whether the activity is mere renting of space or a storage/warehousing service for agricultural produce covered by the exemption notification. Mere rental without services is not exempt; provision of services such as loading, stacking, security, inventory control and fumigation aligns with warehousing and may be exempt when rendered to agriculturists, but industrial job work and merging of consigned stock suggest a taxable industrial service. Registration is required when aggregate turnover exceeds the statutory threshold, and conflicting AARs warrant seeking an advance ruling on mixed facts. en-us Fri, 19 Apr 2019 12:26:21 +0530 Thu, 23 Jan 2025 15:55:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=114888 GST applicability hinges on whether the activity is mere renting of space or a storage/warehousing service for agricultural produce covered by the exemption notification. Mere rental without services is not exempt; provision of services such as loading, stacking, security, inventory control and fumigation aligns with warehousing and may be exempt when rendered to agriculturists, but industrial job work and merging of consigned stock suggest a taxable industrial service. Registration is required when aggregate turnover exceeds the statutory threshold, and conflicting AARs warrant seeking an advance ruling on mixed facts. Discussion-Forum GST Fri, 19 Apr 2019 12:26:21 +0530 https://www.taxtmi.com/forum/issue?id=114888