https://www.taxtmi.com/caselaws?id=799709 Exemption for storage and warehousing of agricultural produce applies only to the outward warehousing service, not to the distinct inward supply of renting non-residential godowns. Godown rent therefore remains taxable as a real estate service even where the premises are used exclusively for exempt agricultural-produce warehousing. Rent charged by registered suppliers is subject to forward charge. From 10 October 2024, renting of non-residential property supplied by an unregistered person is subject to reverse charge for a registered recipient. The applicable rate for such renting is 18%, comprising CGST and SGST in equal shares. en-us Mon, 21 Sep 2026 00:00:00 +0530 Fri, 25 Sep 2026 08:16:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799709 Exemption for storage and warehousing of agricultural produce applies only to the outward warehousing service, not to the distinct inward supply of renting non-residential godowns. Godown rent therefore remains taxable as a real estate service even where the premises are used exclusively for exempt agricultural-produce warehousing. Rent charged by registered suppliers is subject to forward charge. From 10 October 2024, renting of non-residential property supplied by an unregistered person is subject to reverse charge for a registered recipient. The applicable rate for such renting is 18%, comprising CGST and SGST in equal shares. Case-Laws GST Mon, 21 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799709