https://www.taxtmi.com/caselaws?id=301067 Exemption for services relating to storage or warehousing of agricultural produce was held to be confined to the notified class of services and could not be extended by implication to distinct ancillary charges. The AAAR found that lien or mortgage charges and stock transfer fees collected in connection with warehousing do not fall within the exemption, and that the circular relied on did not create a broader or unlimited exclusion from GST. The fact that a warehouse may issue negotiable warehouse receipts was also held not to enlarge the exemption. The charges were therefore taxable under GST, and the advance ruling treating them as taxable was upheld. en-us Wed, 07 Aug 2019 00:00:00 +0530 Tue, 11 Mar 2025 11:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=301067 Exemption for services relating to storage or warehousing of agricultural produce was held to be confined to the notified class of services and could not be extended by implication to distinct ancillary charges. The AAAR found that lien or mortgage charges and stock transfer fees collected in connection with warehousing do not fall within the exemption, and that the circular relied on did not create a broader or unlimited exclusion from GST. The fact that a warehouse may issue negotiable warehouse receipts was also held not to enlarge the exemption. The charges were therefore taxable under GST, and the advance ruling treating them as taxable was upheld. Case-Laws GST Wed, 07 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=301067