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Services provided by central warehousing corporation is renting of immovable property and not storage service of goods, hence 18% GST will be applicable.

Classification of Service — The Applicant is engaged into the business of Public Distribution System allocated and hiring a Godown of Central Warehousing Corporation, Belgaum for a consideration and using for storage of commodities which comprise both exempt as well as taxable. Thus, it sought Advance ruling in this respect. The Authority ruled out that the services provided by the Central Warehousing Corporation to the applicant are covered under renting of commercial space in immovable property and not storage service of goods and thus 18% GST is applicable. — Karnataka Food & Civil Supplies Corporation, In Re… [2019] 16 TAXLOK.COM 120 (AAR-Karnataka)