Warehousing Services for Raw Cotton Not Exempt from GST; Subject to 9% CGST and SGST under Entry 24B.

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....Exemption from GST - Godown Rent collected from the CCI - CCI has purchased raw cotton from farmers in the primary market and then processed it in ginning mills on job work basis - The warehousing services rendered by the applicant to CCI do not fall under Entry 24B Notification No. 21/2019 dated:30.09.2019 and hence are taxable at the rate of 9% under CGST and SGST each. - AAR....