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TMI Blog2020 (6) TMI 201X X X X Extracts X X X X X X X X Extracts X X X X ..... that the term agricultural produce has been defined under clause 2(d) of the Notification ibid. Thus, the supply of service for storage or warehouse of goods is exempted if the same is provided in connection with storage or warehousing of agriculture produce as defined in clause 2(d) of Not. No. 12/2017-CT (R) dated 28.06.2017 as amended. Further, the notification is with regard to service supplied and not person specific. As such, the entry No. 54(e) is equally applicable for storage services in respect of agricultural produce of both the farmers and the traders. Tax liability on leasing services availed by the applicant with regard to the cold storage facility - HELD THAT:- If the agreement is purely for renting/leasing of the prem ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pply of certain services mentioned in their application. 2. At the outset, it is made clear that the provisions of both the CGST Act and the TGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to any dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provision under the TGST Act. Further to the earlier, henceforth for the purposes of this Advance Ruling, the expression GST Act would mean CGST Act and TGST Act. 3. It is observed that the queries raised by the applicant fall within the ambit of Section 97 of the GST ACT. The Applicant enclosed copies of challans as proof of payment of ₹ 5,000/- for SGSTand ₹ 5000/- for CGST toward ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... implications in GST regime on seeds/agricultural produce for storage or warehousing on behalf of farmers and traders? 6. Contention of the tax payer: The taxpayer have contended that: 1) Supply of services by way of renting immovable property for commercial purpose is a taxable supply under GST law and attracts levy of GST @ 18%; 2) Having said so, services in the nature of storage and ware housing of agricultural produce, food grains including pulses, rice etc., are fully exempted from GST; 3) Further, renting or leasing of agro machinery or vacant land with or without a structure incidental to its use, in relation to agricultural produce would also be exempt. 7. Personal Hearing: A personal hearing was hel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the same. Relevant extract of one such agreement provided by the applicant is reproduced below: Further, the applicant appears to have entered into agreements with their customers for providing storage services. Relevant extract of such agreement is reproduced below: 8.2 We feel that to determine the tax liability in respect of the services mentioned in the queries, it is pertinent to refer to the Sl. No. 54 of Not. No. 12/2017-CT (R) dated 28.06.2017 as amended [SGST Not. No. 12/2017-ST(R)dated 29-062017 as amended] which provides for exemption from GST in respect of certain services in relation to agricultural produce. The same is reproduced below: Sl.No Chapter, Sect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tural produce Nil Nil 8.3 As can be seen, Sl. No. 54(e) of the aforesaid notification provides for exemption from GST in respect of supply of services rendered for storage in relation to the agricultural produce. It is noticed that the term agricultural produce has been defined under clause 2(d) of the Notification ibid. Thus, the supply of service for storage or warehouse of goods is exempted if the same is provided in connection with storage or warehousing of agriculture produce as defined in clause 2(d) of Not. No. 12/2017-CT (R) dated 28.06.2017 as amended. We further find that the notification is with regard to service supplied and not person specific. As such, the entry No. 54( ..... X X X X Extracts X X X X X X X X Extracts X X X X
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