https://www.taxtmi.com/caselaws?id=397585 The Appellate Authority upheld that GST is applicable on storage charges for space provided by Central Warehousing Corporation, categorizing the service as renting of commercial space subject to GST. Despite the Appellant's arguments for exemption under specific notifications, the Authority determined the service as renting of immovable property, dismissing the appeal. The delay in filing the appeal was condoned, allowing for a review of the case on its merits. en-us Fri, 28 Feb 2020 00:00:00 +0530 Wed, 19 Mar 2025 16:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=397585 The Appellate Authority upheld that GST is applicable on storage charges for space provided by Central Warehousing Corporation, categorizing the service as renting of commercial space subject to GST. Despite the Appellant's arguments for exemption under specific notifications, the Authority determined the service as renting of immovable property, dismissing the appeal. The delay in filing the appeal was condoned, allowing for a review of the case on its merits. Case-Laws GST Fri, 28 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=397585