‘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)’.
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.
Download Click here