GST on Renting of Cold Storage

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..... GST on Renting of Cold Storage
Query (Issue) Started By: - Praveen Lakshmi Dated:- 14-10-2019 Last Reply Date:- 14-11-2019 Goods and Services Tax - GST
Got 6 Replies
GST
Mr A has a Cold storage which he rents out to Mr B. Mr B provides cold storage services of agriculture produce to Farmers - which is exempt by way of notification 11/2017. Now, whether the renting of Cold storage by .....

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..... Mr A to Mr B can claim this exemption of notification? Reply By Shilpi Jain: The Reply: There is no exemption for renting of the cold storage. Reply By Praveen Lakshmi: The Reply: Instead, If Mr A provides entire space/building for storage of Agriculture products to Mr B Where Mr B inturn stores Agriculture products of farmers in lot basis. In this situation can we call it Storage of Agricul .....

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..... ture produce and claim exemption for the transaction between Mr A and Mr B Reply By KASTURI SETHI: The Reply: Dear Querist, Pl. mention name of agricultural produce so as to enable me to examine the admissibility of exemption from GST. Reply By KASTURI SETHI: The Reply: Dear Querist, The following decisions of AAR may be helpful to you depending upon the product :- 2018 (18) G.S.T.L. 634 ( .....

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..... A.A.R. - GST) = 2018 (10) TMI 1141 - AUTHORITY FOR ADVANCE RULING, RAJASTHAN IN RE : SHUBHLAXMI COLD STORAGE AND ICE FACTORY PRIVATE LIMITED 2018 (13) G.S.T.L. 428 (A.A.R. - GST) = 2018 (6) TMI 459 - AUTHORITY FOR ADVANCE RULING-ANDHRA PRADESH IN RE : S.S.S.V.K. COLD STORAGE PVT. LTD. Reply By Shilpi Jain: The Reply: Yes. Only if storage services are provided the exemption would be applicable. .....

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..... But if the agreement is purely renting of the premises then exemption not applicable. You would have to see the feasibility of converting it into a storage of AP agreement. Reply By KASTURI SETHI: The Reply: Also go through decision of AAR Karnataka reported as 2019(30) GSTL.376 (AAR-GST). Applicant : Karnataka Food and Civil Suppliies Corporation .(Advance Ruling No.112/2019 dated 30.9.2019) = .....

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..... 2019 (10) TMI 799 - AUTHORITY FOR ADVANCE RULING, KARNATAKA
Discussion Forum - Knowledge Sharing .....

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