CWC's Service to Appellant Classified as Renting, Subject to GST Under 'Rental of Non-Residential Property' Category.

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Full Text of the Document

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....Levy of GST - Difference between the Storage or warehousing services and providing warehouse on rent - The service supplied by CWC to the Appellant is renting of immovable property. The amount of rent paid by the Appellant to CWC is taxable at the hands of CWC under the category ‘Rental or leasing services involving own or leased non-residential property’ - AAAR....