Dealer is an owner of cold storage receiving rent fumigation charges and other charges for storage of agricultural produces.Whether Gst is applicable on all rent and other charges fumigation charges .If applicable at what rate and if not on what grounds. Further GST paid on purchases of machinery whether elgible to claim input

Reply—The storage and warehousing of agriculture produce falls under Service Account Code 9986 and exempt under entry no. 54(e) of Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017.  However supply of Cold storage service in relation to other than agriculture produce would remain chargeable to GST 18%. Input tax credit on machines will be available on taxable output supplies as per GST rules.