TaxTMI 
TaxTMI 
2020 (6) TMI 201
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....lony, Lane Opp SBI Bank, Trimulgherry, Secunderabad, Telangana, (GSTIN No. 36AAACG7442D1ZV) have filed an application in FORM GST ARA-01 under Section 97(1) of TGST Act, 2017 read with Rule 104 of CGST/TGST Rules, seeking Advance Ruling with regard to tax implication in respect of supply of certain services mentioned in their application. 2. At the outset, it is made clear that the provisions of both the CGST 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 'GS....
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....age purpose of agriculture produce on leasing charges? ii) What are tax implications in GST regime on cold storage leased on rent for storage with or without preservation and maintenance to Private Enterprises? iii) What are tax implications in GST regime on seeds/agricultural produce for storage or warehousing on behalf of farmers and traders? 6. Contention of the tax payer: The taxpayer have contended that: 1) Supply of services by way of renting immovable property for commercial purpose is a taxable supply under GST law and attracts levy of GST @ 18%; 2) Having said so, services in the nature of storage and ware housing of agricultural produce, food grains including pulses, rice etc., are fully exempted from GST; 3) Further, ....
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....e 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 Not. No. 12/2017-CT (R) dated 28.06.2017 as amended [SGST Not. No. 12/2017-ST(R)dated 29-062017 as amended] which provides for exemption fro....
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....duce Nil Nil 8.3 As can be seen, Sl. No. 54(e) of the aforesaid notification provides for exemption from GST in respect of supply of services rendered for storage in relation to the agricultural produce. It is noticed that the term 'agricultural produce' has been defined under clause 2(d) of the Notification ibid. Thus, the supply of service for storage or warehouse of goods is exempted if the same is provided in connection with storage or warehousing of 'agriculture produce' as defined in clause 2(d) of Not. No. 12/2017-CT (R) dated 28.06.2017 as amended. We further find that the notification is with regard to service supplied and not person specific. As such, the entry No. 54(e) is equally applicable for storage services in respect of ....