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Fumigation services provided in a warehouse of agriculture produce is taxable under Service Accounting Code 99853, The rate of GST would be 18%.

Classification of supply— the applicant sought the Advance Ruling on the following questions : 1. Fumigation service provided in a warehouse of agriculture produce is taxable or Exempt vide Entry No. 54 of Not. No. 12/2017-CT (Rate) dated 28.06.2017? 2. Classification of Fumigation of such services under Service Accounting code 998531 is correct. 3. Determination of Tax liability to pay tax on such service. Held that— the fumigation service provided by the applicant in custom bonded warehouse where in exported and imported agriculture produce are stored is not covered under Sl. No. 54(h) of the Exemption Notification No. 12/2017-CT (Rate) dated 28.06.2017, therefore, applicant service is liable to GST. the fumigation service provided by the applicant in custom bonded warehouse where in exported and imported agriculture produce are stored is not covered under Sl. No. 54(h) of the Exemption Notification No. 12/2017-CT (Rate) dated 28.06.2017, therefore, applicant service is liable to GST. the rate of GST for the service of fumigation/pest control provided in a warehouse of agriculture produce would be 18 % i.e. {CGST 9% +SGST 9%}.
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