Classification of service— In the instant case, the applicant is seeking advance ruling on the following question:-

a. Whether the tax is applicable on the hire charges of storage of agriculture produces;

b. Whether the tax is applicable on storage on exempted goods under the GST Act;

c. Whether the tax is applicable on the same rate or different rates.

The applicant is engaged in rendering services for storage of goods in their cold storage and sought ruling for clarification of tax liability on the charges of services on storage of agriculture produce and exempted goods under GST Act.

Held that— 

i. No tax is applicable on the hire charges for storage of agriculture produce;

ii. The tax is applicable on storage of all goods including exempted goods;

iii. The rate of tax is same for all goods stored.