https://www.taxtmi.com/caselaws?id=413468 The ruling determined that the warehousing services provided by M/s. Kakkirala Ramesh to Cotton Corporation of India for storing fully pressed cotton bales are not exempt under Notification 21/2019. The services are taxable at a rate of 9% under both CGST and SGST as they do not fall within the exemption for storage of raw agricultural produce to make them marketable. The application seeking GST exemption was dismissed, clarifying the tax treatment applicable to the services rendered. en-us Mon, 20 Sep 2021 00:00:00 +0530 Thu, 27 Mar 2025 15:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=413468 The ruling determined that the warehousing services provided by M/s. Kakkirala Ramesh to Cotton Corporation of India for storing fully pressed cotton bales are not exempt under Notification 21/2019. The services are taxable at a rate of 9% under both CGST and SGST as they do not fall within the exemption for storage of raw agricultural produce to make them marketable. The application seeking GST exemption was dismissed, clarifying the tax treatment applicable to the services rendered. Case-Laws GST Mon, 20 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=413468