https://www.taxtmi.com/caselaws?id=395826 A bare lease of cold storage premises is treated as renting of immovable property and remains taxable under GST at the residuary rate, because the exemption for agricultural produce covers storage or warehousing services, not an independent supply of premises. By contrast, storage or warehousing of agricultural produce falls within the exemption when the service itself relates to agricultural produce, and the benefit is not limited by the recipient's status as farmer or trader. The ruling therefore separates taxable leasing of cold storage space from exempt agricultural storage services, applying the notification only to the latter. en-us Sat, 04 Jan 2020 00:00:00 +0530 Tue, 18 Mar 2025 16:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=395826 A bare lease of cold storage premises is treated as renting of immovable property and remains taxable under GST at the residuary rate, because the exemption for agricultural produce covers storage or warehousing services, not an independent supply of premises. By contrast, storage or warehousing of agricultural produce falls within the exemption when the service itself relates to agricultural produce, and the benefit is not limited by the recipient's status as farmer or trader. The ruling therefore separates taxable leasing of cold storage space from exempt agricultural storage services, applying the notification only to the latter. Case-Laws GST Sat, 04 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=395826