GST applicability on warehousing for food grains
This query is : Resolved
27 February 2024
Assessee is a partnership firm providing warehousing services, like storage, fumigation, loading and unloading etc., of food grains, to Food Corporation of India.
Can he claim exemption under GST based on entry no.54(e) of notification 12/2017 or entry no.24(e) of notification 11/2017?
Whether AAR decision in the case of Samco Logistics LLP where GST is decided as applicable will be pertinent to this case?
AAR M/s SSSVK Cold Storage Private Limited holding that Services by way of Renting Warehouse for Storage of Agriculture produce falls under Service Account Code (SAC) 998619 and attracts NIL rate of GST 18% vide AAR/AP/02(GST)/2018
Whether any of the above AAR is applicable? Whether there is a condition that warehousing services to be directly provided to the farmer or whether warehousing services to FCI is also covered under abovementioned notifications?
Can he claim exemption under GST based on entry no.54(e) of notification 12/2017 or entry no.24(e) of notification 11/2017?
Whether AAR decision in the case of Samco Logistics LLP where GST is decided as applicable will be pertinent to this case?
AAR M/s SSSVK Cold Storage Private Limited holding that Services by way of Renting Warehouse for Storage of Agriculture produce falls under Service Account Code (SAC) 998619 and attracts NIL rate of GST 18% vide AAR/AP/02(GST)/2018
Whether any of the above AAR is applicable? Whether there is a condition that warehousing services to be directly provided to the farmer or whether warehousing services to FCI is also covered under abovementioned notifications?
28 February 2024
He can claim exemption under GST based on entry no.24(e) of notification 11/2017.
Warehousing services to FCI is also covered.
Warehousing services to FCI is also covered.
You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now
Click here to login now
Similar Resolved Queries
Unanswered Queries
- Opting our of sec 44AD
- INTEREST APPLICABLE ON ITC REVERSAL PORTION
- LC charges in relation to Asset purchased should be Capitalised ?
- Copyright software
- Value of property in capital gain
- SALE OF MOTOR CAR BY REGISTERED INDIVIDUAL
- Regarding TDS Applicability For Director Remuneration
- Transporter Declaration form
- Multiple trade mark
- Sale Incentive booking
- GST Treatment of Insurance Commission for Existing GST Holder
- Cash gift by grand mother to her grand daughter
- Tax amount diff in Gstr1 and 3B in tax compare reports
- Tds on GST in connection with sale to public company
- Restoration of certificate of practice
- Regarding change in correspondence address in SSP portal
- No Compliences after incorporation
- USEFUL LIFE OF USED/SECOND HAND COMMERCIAL VEHICLES
- Claiming TDS deducted by builder on Hardship compensation and Corpus
- Address Change to another state of a Registered Trust with 12AB approval
Trending Online Classes
-
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
CA Bhanwar Borana & CA Shubham Keswani
CAclubindia
