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    <description>The Authority ruled that no tax is applicable on the hire charges for storage of agricultural produce. However, tax is applicable on the storage of all goods, including exempted goods, unless specifically exempted by notifications. The tax rate for storage services is uniform at 18% (9% CGST + 9% SGST) for all taxable goods stored, irrespective of their type.</description>
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      <description>The Authority ruled that no tax is applicable on the hire charges for storage of agricultural produce. However, tax is applicable on the storage of all goods, including exempted goods, unless specifically exempted by notifications. The tax rate for storage services is uniform at 18% (9% CGST + 9% SGST) for all taxable goods stored, irrespective of their type.</description>
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