27 June 2015
can you please tell me the notification no or any circular or any provision where it has been mentioned that the above services is exempt.
“Storage and warehousing” includes storage and warehousing services for goods including liquids and gases but does not include any service provided for storage of agricultural produce or any service provided by a cold storage.
27 June 2015
negative list does not talk about rent received from letting of warehouse for agriculture produce also i think department issued notification no. 01/2002‐ST which has clarified that renting of warehouse will not be considered as service of storage or warehousing service.