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storage charges is classifiable as "Rental or leasing services involving own or leased non-residential property" (Service Accounting Code - 9972) leviable to Goods and Services Tax @ 18%.

Shanti Prime Publication Pvt. Ltd.

Levy of GST — The service provided by M/s. Rishi Shipping (GSTIN 24ABCPM8333P1ZA) is classifiable as ‘Rental or leasing services involving own or leased non-residential property’ (Service Accounting Code – 9972) leviable to Goods and Services Tax @ 18%.Rishi Shipping In Re….. — [2018] 2 TAXLOK.COM 025 (AAR-Gujarat)