https://www.taxtmi.com/forum/issue?id=115531 The GST exemption applies to storage services of agricultural produce, not to a pure renting of premises; if the owner provides space and the arrangement constitutes genuine storage services for agricultural produce, the transaction may be assessed as exempt, but the specific product and contractual/factual characterisation determine admissibility, with Advance Rulings cited as guidance. en-us Mon, 14 Oct 2019 23:55:08 +0530 Thu, 23 Jan 2025 15:54:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=115531 The GST exemption applies to storage services of agricultural produce, not to a pure renting of premises; if the owner provides space and the arrangement constitutes genuine storage services for agricultural produce, the transaction may be assessed as exempt, but the specific product and contractual/factual characterisation determine admissibility, with Advance Rulings cited as guidance. Discussion-Forum GST Mon, 14 Oct 2019 23:55:08 +0530 https://www.taxtmi.com/forum/issue?id=115531