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GST Query: Cold storage facility to Agricultural unit

23 May 2018

We are providing Cold Storage facility to a agricultural unit .
Whether such services is exempt or taxable.
it is also inform you that our services of cold storage facility is taxable under the GST Act.
This query is only when we provide our services to Agricultural unit.
Please specify the section

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3 Replies

CA Naveen Chand (Chartered Accountant) (12729 Points)
Replied 23 May 2018

TAXABLE

Refrigerated storage services

SAC 996721

RATE 18%

CA Naveen Chand (Chartered Accountant) (12729 Points)
Replied 23 May 2018

Composite supply of works contract as defined in clause (119) of section 2 of the Central Goods and Services Tax Act, 2017, supplied by way of construction, erection, commissioning, or installation of original works pertaining to,- (a) railways, excluding(including substitued from 25/01/2018) monorail and metro; (b) a single residential unit otherwise than as a part of a residential complex; (c) low-cost houses up to a carpet area of 60 square metres per house in a housing project approved by competent authority empowered under the 'Scheme of Affordable Housing in Partnership' framed by the Ministry of Housing and Urban Poverty Alleviation, Government of India; (d) low cost houses up to a carpet area of 60 square metres per house in a housing project approved by the competent authority under- (1) the �Affordable Housing in Partnership� component of the Housing for All (Urban) Mission/Pradhan Mantri Awas Yojana; (2) any housing scheme of a State Government; (e) post-harvest storage infrastructure for agricultural produce including a cold storage for such purposes; or (f) mechanised food grain handling system, machinery or equipment for units processing agricultural produce as food stuff excluding alcoholic beverages.

SAC 9954

RATE 12 %