TaxTMI 
TaxTMI 
2020 (8) TMI 528
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....ave the same provisions in like matter and differ from each other only on a few specific provisions. Therefore, unless a mention is particularly made to such dissimilar provisions, a reference to the CGST Act would also mean reference to the corresponding similar provisions in the KGST Act. 2. The present appeal has been filed under section 100 of the Central Goods and Service Tax Act 2017 and Karnataka Goods and Service Tax Act 2017 (herein after referred to as CGST Act, 2017 and SGST Act, 2017) by M/s Karnataka Food & Civil Supplies Corporation, Millers Tank Bed Area, Vasanthanagar, Bengaluru - 560052 (herein after referred to as Appellant) against the advance Ruling No. KAR/ADRG 112/2019 dated 30th Sept 2019 = 2019 (10) TMI 799 - AUTH....
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....d as follows: The services provided by the Central Warehousing Corporation to the applicant are covered under renting of commercial space in immovable property and not storage service of goods. The said service is covered under SAC 997212 & is liable to CGST of 9% under entry no.16 of Notification No. 11/2017- Central Tax (Rate) dated 28.06.2017. The said service is also liable to a tax of 9% under the Karnataka Goods and Services Tax Act, 2017 under entry no. 16 of Notification (11/2017) No. FD 48 CSL 2017 dated 28.06.2017. 6. Aggrieved by the said ruling, the appellant has filed this appeal on the following grounds. 6.1. The Central Warehousing Corporation is created under the Warehousing Corporation Act, 1962 with the obje....
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....oices raised by CWC to the Appellant for storage of dedicated warehousing is categorised under the head PDS stock which is not liable to GST as per sl.no 54 of the said Notification. Alternatively, they claimed that, as per Sl.No 24 of Notification No 12/2017 CT (R) dated 28-06-2017, the services by way of loading, unloading, packing, storage or warehousing of rice is exempt from the levy of GST. 6.3. The Appellant contended that since the nature of their activity as was prevalent during the Service Tax regime has not changed even after GST was implemented, the services of storage of food commodities for public distribution system are exempt from the levy of GST under SI.No 54 and alternatively SI.No 24 of Notification No 12/2017 CT (R) ....
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.... 97 or Sub-section (1) of Section 100, in relation to the supply of goods or services or both being undertaken or proposed to be undertaken by the applicant; From the above it is evident that the person who can seek an advance ruling is one who undertakes a supply of goods or services or both or proposes to undertake the supplies. In the present case, the applicant, M/s Karnataka Food and Civil Supplies Corporation Ltd is the recipient of the services and not supplier of services. The application for advance ruling made by a recipient of supplies should not have been admitted by the lower Authority. However, since a ruling has been given and the matter has come before us in appeal, we shall proceed to examine the matter on merits. 9. ....
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....nt dated 17-07-2015 entered into between CWC and the Appellant for use of storage space on dedicated warehousing. 11. In terms of the said agreement, the Appellant has requested the CWC for providing storage space at Central Warehouse, Belgaum for storage of PDS commodities belonging to the applicant or its clients. Accordingly, CWC has agreed to provide the storage space of 488 sq metres at Central Warehouse, Belgaum for a period of five years from 20.06.2015 and the rate of storage charges shall be Rs. 126 per sq metre per month or part thereof on gross area basis. The service tax as applicable from time to time shall be payable extra by the Appellant. The Appellant shall make their own arrangements for comprehensive insurance of stock....
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....es shall be undertaken by the Appellant without the prior permission of CWC. However, the Appellant may undertake whitewash/floor painting and install their furniture fixtures at their cost. 12. From the terms of the above agreement we observe that CWC is only providing the 488 sqmetres of space in the central warehouse for rent. The space has been taken on rent by the Appellant for storing the food grains. The activity which is under consideration here is the activity performed by CWC and not the activity undertaken by the Appellant. The supply made by CWC is merely a renting of space. We observe that there is difference between `storage or warehousing' service and 'renting of storage premises' service. The 'storage and warehousing serv....