IN CASE OF WAREHOUSING, IN WHAT CASES RENT WOULD BE EXEMPT FROM TAX. WHICH AGRIICULTURAL COMMODITIES ARE INCLUDED IN EXEMPTIONS AND IF THE CLIENT HAS OPTED FOR COMPOSITION WOULD HE BE ELIGIBLE TO AVAIL EXEMPTION.

Reply—As per circular no. 16/16/2017 dated 15.11.2017, the GST rate on loading, unloading packing, storage or warehousing of agricultural produce is Nil. Agricultural produce in the notification has been defined to mean “any produce out of 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, on which either no further processing is done or such processing is done as is usually done by a cultivator or producer which does not alter its essential characteristics but makes it marketable for primary market”

Support services to agriculture, forestry, fishing, animal husbandry includes loading, unloading, packing, storage or Warehousing of agricultural produce and exempted under S.No.24(i) of Noti. No.11/2017-CT (Rate) dated 28.06.2017.

You can also refer AAAR ,Rajasthan Ruling in the case of Ms. Sardar Mal Cold Storage & Ice Factory dated  15.10.2018. 

Exemption will also applicable for composition dealer.