2019 (10) TMI 799

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....f Rs. 5,000/- each under the CGST Act and the KGST Act. 2. The Applicant is a Government Company and is registered under the Goods and Services Act, 2017. The applicant has sought advance ruling in respect of the following question: The applicant is hiring a Godown of Central Warehousing Corporation, Belgaum and paying storage charges for the agreed space for storage, is it liable to pay GST on Total Storage charges or is it liable to pay GST on taxable storage food commodities like Palm Oil, etc. Whether GST is payable on the storage charges. 3. The applicant furnishes some facts relevant to the stated activity: a. The applicant states that they are into the business of distributing Rice, wheat, Palm Oil, Toor dal, and salt etc., u....

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.... 5.2 At the outset, we would like to state that the provisions of both the CGST Act and the KGST Act are the same except for certain provisions, Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provisions under the KGST Act. 5.3 The agreement entered by the applicant With the Central Warehousing Corporation is examined and found the following: a) The applicant has requested the Central Warehousing Corporation for providing storage space at Central Warehouse, Belgaum for storage of PDS commodities belonging to the applicant or its clients as service provider. b) The applicant will utilise the storage space of 488 square metres for a per....