9911796707
TMI Blog2019 (8) TMI 1802X X X X Extracts X X X X X X X X Extracts X X X X ..... HAT:- 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 application to the Authority for registration in respect of one or more warehouses owned or occupied by him. Further, section 2 (m) of the said act provides that negotiable warehouse receipt means a warehouse receipt under which the goods represented therein are deliverable to the depositor or order, the endorsement of which has the effect of transfer of goods represented thereby and the endorsee for which takes a good title. As per second proviso to section 3 of the said Act, no such registration shall be req ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Haryana Goods and Services Tax Act, 2017. The present appeal has been filed under Section 100(1) of the Central Goods and Services Tax Act, 2017/the Haryana Goods and Services Tax Act, 2017 [hereinafter referred to as "the CGST Act and HGST Act respectively"] by 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, 196 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t taken into consideration all the arguments given by the Appellant. Record of personal hearing: Sh. Nalin Kumar Nohria, CA, appearing for the appellant has reiterated the grounds taken in the memorandum of appeal. He has contended that warehousing and storage are 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 arrangeme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inventory of goods, makes security arrangements and provide insurance cover etc as per the circular. He also referred to serial no. 54 of the Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017 wherein Services relating to cultivation of plants and rearing 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 argument ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... roduce by way of - (a)…. (b)…. (c)…. (d)…. (e) Loading, unloading, packing, storage or warehousing of agricultural produce; Nil Nil The contention of the Appellant that all the services provided by the warehouse owner qualify as warehousing services 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 contende ..... X X X X Extracts X X X X X X X X Extracts X X X X
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