Cold Storage Leasing for Agriculture: Rental Service Taxed at 18% GST Under SAC 997212.

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....Liability of GST - leased premises for cold storage purpose of agriculture produce on leasing charges - cold storage leased on rent - 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 (GST) @18%....