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TMI Blog2019 (2) TMI 1903X X X X Extracts X X X X X X X X Extracts X X X X ..... Act, 2017 or exempt under section 11 of Central Goods and Service Tax Act, 2017 with respect to both agricultural and non-agricultural produce stored and warehoused in the warehouses of the applicant? - HELD THAT:- On perusal of Notification No. 12/2017- Central Tax (Rate) dated 28.06.2017, the Advance Ruling Authority reaches to the conclusion that the services in question are taxable services. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... D MADHUBALA, MEMBER Present for the Applicant : Sh. B.K Nohoria, Sh. N.K Nohoria, 5h. Manoj Kumar and Sh. Vimlesh Kumar, Account Assistant HSWC Facts in Brief: 1. The applicant is incorporated under Warehousing Corporation Act, 1962 which is an Act of Parliament. It provides services of storage and warehousing of both agricultural and non-agricultural produce. Goods which are store ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... receiver are taxable under section 9 of Central Goods and Service Tax Act, 2017 and Section 9 of Haryana Goods and Service Tax Act, 2017 or exempt under section 11 of Central Goods and Service Tax Act, 2017 with respect to both agricultural and non-agricultural produce stored and warehoused in the warehouses of the applicant. Discussion: 3.1 The contention of the applicant is that as per ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted 28.06.2017 at Entry No. 54 Heading 9986, Clause (e) loading, unloading, packing, storage or warehousing of agricultural produce attracts Nil rate of tax. The applicant has relied upon the CBEC Circular No. B/II/1/2002-TRU dated 01.08.2002 for the purpose of defining the scope of storage and warehousing service. As per the notification, the storage and warehousing service provider normally make ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... with respect to loading, unloading, packing, storage or warehousing of agricultural produce. The notification nowhere exempts the charge/mortgage/lien fee and stock transfer fee charged by the applicant from the service recipient in case of agricultural goods from the Goods and Services Tax. 4.2 The scope of storage and warehousing services as defined in CBEC Circular No. B/II/1/2002-TRU dated ..... X X X X Extracts X X X X X X X X Extracts X X X X
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