07 October 2026
We have a proprietorship firm and rented to KFSCSC for Storage of Raagi. We make Rental Invoice with GST 18%. Now KFCSC wants to claim exemption under GST. Whether it is applicable or not?
10 October 2026
The exemption under Notification No. 12/2017-CT(R) applies only to direct storage and warehousing services of agricultural produce, not to the renting of commercial immoveable property/godowns. Even though KFCSC stores Raagi (agricultural produce) in the godown, the service provided by the proprietorship firm is "Renting of Immovable Property," which attracts 18% GST. Therefore, KFCSC cannot claim exemption, and charging 18% GST on the rental invoice is legally required.