GST on Renting of Godowns for storage of Agriculture produce (on Lease and Service Basis) : AAR

By | February 16, 2019
(Last Updated On: February 16, 2019)


‘Whether GST is exempt or is applicable on the Private Entrepreneurs
Godowns built under the PEG-2008 scheme of the FCI and leased out to
the Nodal Agency (UPSWC) on ‘Lease and services basis’ for the storage of FCI’s food grain stocks (Wheat)’.
Held


 Leasing of immovable property and support services in relation to
agricultural produce, provided by applicant are in nature of
‘Mixed Supply’ in terms of section 2 (74) and, hence, attract 9% CGST + 9% HGST (18% IGST) as applicable to SAC 997212

AUTHORITY FOR ADVANCE RULINGS, HARYANA

Awla Infra, In re

SANGEETA KARMAKAR AND VIJAY KUMAR SINGH, MEMBER

ADVANCE RULING NO. HAR/HAAR/R/2018-19/13

SEPTEMBER  13, 2018 

Dr. Subash C. Batra for the Applicant.

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