https://www.taxtmi.com/highlights?id=104172 Storage and warehousing of agricultural produce is exempt, but that exemption does not extend to separately hired godowns used exclusively for the exempt outward service. Renting such godowns constitutes an independent supply of rental or leasing of non-residential property and attracts GST at 18%. Where the lessor is registered, tax is payable under forward charge. Where an unregistered person rents a godown to a registered recipient, the amended reverse-charge entry applies, making the recipient liable to pay GST at 18% from 10.10.2024. en-us Fri, 25 Sep 2026 08:16:32 +0530 Fri, 25 Sep 2026 08:16:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=104172 Storage and warehousing of agricultural produce is exempt, but that exemption does not extend to separately hired godowns used exclusively for the exempt outward service. Renting such godowns constitutes an independent supply of rental or leasing of non-residential property and attracts GST at 18%. Where the lessor is registered, tax is payable under forward charge. Where an unregistered person rents a godown to a registered recipient, the amended reverse-charge entry applies, making the recipient liable to pay GST at 18% from 10.10.2024. Highlights GST Fri, 25 Sep 2026 08:16:32 +0530 https://www.taxtmi.com/highlights?id=104172