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
- Inventory of finished goods
- Can we claim ITC of Feb-2024 in the month of November-2024 which was not claimed by oversight
- Quiery in relation to GST liability in case of an advocate who has obtained GST registration.
- RCM INVOICING FROM NOV-2024
- GST Regis.
- Disallowance of Section 43B(h) to sez units
- REGARDING 25 AS DATE OF PAYMENT AND DATE OF BOOKING
- Tds on building rent monthly
- Clarification on Documentation of Paid-Up Capital Contribution by Directors
- Confusion around Form 26QB fields
- LAST YEAR 2022-23 ITC IN NEXT YEAR 2023-24 REPORITNG IN GSTR-9
- MIS MATCH OF INVOICE NUMBER
- IGST Credit-Show cause notice issued-confusion
- Issue of gst e invoice
- How to adjusted advances given or receipt
- Foreign vendor without PAN unable to to register due to non receipt of OTP on foreign number ?
- 133(6) DIN INVALID format error - ->WHERE TO REPLY 133(6) notice?
- Query for dubts
- Regarding einvoice taken on nil rated sales
- Strategical investment in Public listed company
Trending Online Classes
CAclubindia
