AI Drafter 
TaxTMI 
TaxTMI 
TaxTMI 
2020 (6) TMI 201
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....Act and the TGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to any dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provision under the TGST Act. Further to the earlier, henceforth for the purposes of this Advance Ruling, the expression 'GST Act' would mean CGST Act and TGST Act. 3. It is observed that the queries raised by the applicant fall within the ambit of Section 97 of the GST ACT. The Applicant enclosed copies of challans as proof of payment of Rs. 5,000/- for SGSTand Rs. 5000/- for CGST towards the fee for Advance Ruling. The Applicant has declared that the questions raised in the application have neither been decided by nor are pending before any authority under any provisions of the GST Act. The concerned jurisdictional officer also raised no objection to the admission of the application. The application is therefore, admitted. 4. Brief facts of the case: The facts, in brief, that were reported by the tax payer in their application are as follows: a. They are dealing in services which are in the nature of storage and ware housing of agricultural produce, food....
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....r) and M/s Gubba Cold Storage Private Limited (Lessee) -with regard to taking lease the cold storage facility; (iii) M/s PonalabBiogrowth (P) Ltd (Lessee) and M/s Gubba Cold Storage Private Limited (Lessor) -in connection with providingof cold storage facility for seeds. 8. Discussion & Findings: 8.1 We have considered the submissions made by the applicant in their application for advance ruling as well as at the time of personal hearing. As seen from the application, the applicant appears to have engaged in providing the services which are in the nature of storage of agricultural produce. For this purpose, they took the cold storage facility owned by other entities on lease basis. They produced copies of agreements with various companies in support of the same. Relevant extract of one such agreement provided by the applicant is reproduced below: Further, the applicant appears to have entered into agreements with their customers for providing storage services. Relevant extract of such agreement is reproduced below: 8.2 We feel that to determine the tax liability in respect of the services mentioned in the queries, it is pertinent to refer to the Sl. No. 54 of N....
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..... 54(e) is equally applicable for storage services in respect of agricultural produce of both the farmers and the traders. 8.4 Coming to the issue of tax liability on leasing services availed by the applicant with regard to the cold storage facility, we opine that if the agreement is purely for renting/leasing of the premises of cold storage by one entity to another entity, then the said activity amounts to renting/leasing of immovable property and does not fall within the ambit of storage services.In terms of clause (a) of para 5 of the Schedule II (appended to the GST Act), read with Section 7of the GST Act, renting of immovable property is to be treated as supply of service. Thus, providing non-residential property on rental basis is a supply of service which is classifiable under SAC No.997212. The said supply of service is chargeable to tax @18% under residuary entry at Sl. No. 35 of Not. No. 11/2017-CT (R) dated 28.06.2017 as amended [SGST Not.No. 11/2017-ST (R) dated 29-06-2017 as amended]. Advance Ruling 9. In view of the observations stated above, the following rulings are issued : Q1. What are tax implications in GST regime using leased premises for Cold Stora....
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..... Ltd. Managing Director For VAIBHAV COLD STORAGE Partner expression shall mean and include all its directors, their legal heirs, legal representatives, successors-in- nterest-in-title, executors, administrators and assignees etc., of the second part). WHEREAS the LESSORS is a partnership firm, having four partners out of which first and third partners have represented their partnership firm, having purchased Ac.1.0 land in Survey No 84 C & G situated at Yellampet village, Medchal Mandal, Ranga Reddy District, constructed warehouse for storage of agriculture produced on the land owned and possessed by the individual partners in their names by investing their individual respective capitals under the partnership firm name and style M/ s VAIBHAV COLD STORAGE. After constructing the above said warehouse at the above said 84 C & G, Yellampet Village, Medchal Mandal, Ranga Reddy District under the partnership firm name and style of M/s VAIBHAV COLD STORAGE, the partnership firm found it difficult to carry on the same and intended to lease out the above said warehouse. WHEREAS the party of the second part i.e., Lessee M/s GUBBA COLD....
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....between: M/s. Ponalab Biogrowth Pvt Ltd a Private Limited Company incorporated under the Indian Companies Act 1956 having its office at # 134, Nagalaxmi Tower,3rd floor. 20th main road, Rajajinagar, 5" Bleek, Bangalore, hereinafter called as LESSEES which expression shall and Include their heirs, legal representatives, successors-in-interest administrators AND assigns etc., mean AND executors, M/s GUBBA COLD STORAGE PRIVATE LIMITED., having its registered office at # Plot No. 25, Lane Opp. SBI Trimulghery, P & T Colony, Trimulgherry, Secunderabad, Telangana. Represented herein by its Director, Mr. GUBBA KIRAN, S/o Mr. Gubba Nagender Rao, hereinafter called as LESSORS which expression shall mean include their heirs. Legal representatives, successors-in-interest, executors, administrators and assigns etc., For Gubba Cold Storage Pvt. Lt OR For PONALAB BIOGROWTH PRIVATE LIMITED Dane Greit MANAGING DIRECTOR N.B M/s. GUBBA GREEN COLD PVT. LTD., having its registered office at # Plot No. 25, Trimulghery, Secunderabad, Telangana. Lane Opp. SBI Trimulghery, P & T Colony, Represented herein by its Director, Mr. GUBBA KI....
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.... COLD STORAGE-K2) Sy.No.271,Muppireddypalli village, Toopran Mandal, Medak Dist. (GUBBA AGRO FRESH-K1) For Gabbar Cold Storage Pvt. Ltd. 4. Qu For PONALAB BIOGROWTH PRIVATE LIMITED Dinegrets 2 MANAGING DIRECTOR Document 3 and conditions: 1. The Lessees have approached the Lessors for keeping its Seeds in de-humidified cold storage chamber and the Lessors have agreed for the same and the Lessors will maintain a temperature of 10 Degrees Centigrade to 15 Degrees Centigrade, with a Relative Humidity at 40% to 50% for the stocks to be stored. 2. The Lease period will commence from 1.12.2015 and shall subsist up to 30.11.2018 and will be renewed by mutual understanding subject to enhancement of the lease charges in accordance with the prevailing rates at the time of such renewal. 3 4 The Lessor & Lessee have agreed to the following Rates for storage of seeds Maize, Bajra, Jowar Cotton &Veg.seed Paddy & Sunflower 28 paise per kg per month 33 paise per kg per month 38 paise per kg per month The Lessee hereby agrees to pay for a minimum billing of Rs 5,000/- is done, else Rs. 5000/- will be billed. 5 Highest....