Tag Archives: Gujarat State Warehousing Corporation

Warehousing Raw Agricultural Produce Is Exempt under GST, But Godown Renting Attracts 18% Tax

By | November 4, 2026

Warehousing Raw Agricultural Produce Is Exempt under GST, But Godown Renting Attracts 18% Tax Issue Warehousing Exemption: Whether storage and warehousing services provided for raw agricultural produce (groundnut, gram, toor, moong) on behalf of NAFED and NCCF in owned or hired godowns qualify for GST exemption under Entry 54(e) of Notification No. 12/2017-Central Tax (Rate).… Read More »