https://www.taxtmi.com/caselaws?id=293274 The Advance Ruling Authority determined that lien or mortgage charges and stock transfer fees received by the applicant for non-agricultural goods stored in their warehouses are taxable under the Central Goods and Service Tax Act, 2017 and Haryana Goods and Service Tax Act, 2017. The Authority found that the exemptions under relevant notifications apply only to specific services related to agricultural produce, not to charges for lien, mortgage, or stock transfers. Therefore, the fees in question are subject to taxation under the respective Acts. en-us Fri, 22 Feb 2019 00:00:00 +0530 Fri, 28 Feb 2025 12:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=293274 The Advance Ruling Authority determined that lien or mortgage charges and stock transfer fees received by the applicant for non-agricultural goods stored in their warehouses are taxable under the Central Goods and Service Tax Act, 2017 and Haryana Goods and Service Tax Act, 2017. The Authority found that the exemptions under relevant notifications apply only to specific services related to agricultural produce, not to charges for lien, mortgage, or stock transfers. Therefore, the fees in question are subject to taxation under the respective Acts. Case-Laws GST Fri, 22 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=293274