Sir is there any GST exemption on cotton bales stored by a cotton trader or cotton spinning mills in warehouse ? Is there any notification exempting GST on rental charges of warehouse which storing cotton or other agri products?

Reply—GST rate on loading, unloading packing, storage or warehousing of agricultural produce is Nil.

As per entry no. 24B of notification no. 12/2017 dated 28.06.2017, Services by way of storage or warehousing of cereals, pulses, fruits, nuts and vegetables, spices, copra, sugarcane, jaggery, raw vegetable fibres such as Cotton, flax, jute etc., indigo, unmanufactured tobacco, betel leaves, tendu leaves, coffee and tea is exempt form GST.

Refer notification No.21/2019–Central Tax (Rate) Dated 30th September, 2019.