https://www.taxtmi.com/caselaws?id=436557 The AAR, Tamil Nadu ruled that renting warehouse space to a lessee for storing fruits and vegetables constitutes a supply of service under GST. However, the activity does not qualify for nil rate GST exemption under Notification No. 11/2017 entry 54(e) as the applicant merely rented immovable property rather than providing storage/warehousing services directly. The lease agreement permitted the lessee to use the property for trading activities including buying/selling fresh produce. The applicant's rental service was deemed an input service for the lessee's trading operations, not covered under the specified exemption entries. en-us Fri, 31 Mar 2023 00:00:00 +0530 Wed, 16 Apr 2025 12:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=436557 The AAR, Tamil Nadu ruled that renting warehouse space to a lessee for storing fruits and vegetables constitutes a supply of service under GST. However, the activity does not qualify for nil rate GST exemption under Notification No. 11/2017 entry 54(e) as the applicant merely rented immovable property rather than providing storage/warehousing services directly. The lease agreement permitted the lessee to use the property for trading activities including buying/selling fresh produce. The applicant's rental service was deemed an input service for the lessee's trading operations, not covered under the specified exemption entries. Case-Laws GST Fri, 31 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=436557