2019 (8) TMI 1802

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.... M/s Haryana State Warehousing Corporation [hereinafter referred to as the "Appellant"] against the Advance Ruling No. HAR/HAAR/R/2018-19/38, dated 22.02.2019. A copy of order dated 22.02.2019 of the Advance Ruling Authority was received by the appellant on 13.03.2019 and the appeal has been filed on 11.04.2019 which is in time. Brief Facts of the case: The appellant namely M/s Haryana State Warehousing Corporation has been incorporated under the Warehousing Corporation Act, 1962, an Act of Parliament. The Appellant provides services of storage and warehousing of both agricultural and non-agricultural produce. The Appellant had sought Advance Ruling on the following question: "Whether lien or mortgage charges and stock transfer fees re....

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....re not mere synonyms. The term warehousing is a term which is not defined under any Act of the Parliament (as per knowledge and information of the Appellant). He has further stressed that the issue in question has been explained by CBEC vide a circular F.No. B/11/1/2002-TRU, dated 01.08.2002. He has stated that the circular was clarificatory in nature and the relevant extract of the said circular is as under:- "the storage and warehousing service provider normally makes arrangements for space to keep the goods, loading, unloading and the stocking of goods in the storage area, keeps inventory of goods, makes security arrangements and provide insurance cover etc." The contention of the appellant is that the Hon'ble Haryana Authority fo....

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....ing of all life forms of animals, except the rearing of horses, for food, fibre, fuel, raw material or other similar products or agricultural produce by way of loading, unloading, packing, storage or warehousing of agricultural produce is 'exempt under section 11 of the Central Goods and Service Tax Act, 2017. Similar Notification No. 47/ST-2, dated 30.06.2017 has been issued under section 11 of the Haryana goods and Service Tax Act, 2017. Basing his case on the above arguments, he stressed that the lien or mortgage charges and stock transfer fees received by the Appellant is covered under the above Notification and thus, is not liable to tax under the CGST Act, 2017/HGST Act, 2017. We have heard Sh. Nalin Kumar Nohria, CA assisted by....

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....rvices is not tenable as the Appellant has tried to expand the scope of warehouse services as mentioned in entry 54 of the of the Notification No. 47/ST-2, dated 30th June, 2017 of the Haryana Government Excise and Taxation Department reproduced above. The argument of the appellant regarding storage and warehousing services explained in circular F.No. B/11/1/2002-TRU, dated 01.08.2002 issued by Central Government includes the lien and storage charges as contended by the Appellant, does not hold water at all. Sub-section 4 (1) of the Warehousing (Development and Regulation) Act, 2007 provides that any person desirous of commencing or carrying on the business of maintaining a warehouse issuing negotiable warehouse receipts may make an applic....