GST Charge on Storage Rent

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Anoop (Querist)
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11 May 2021 A Company Deal in Trading of potato purchase from Dealers then Storage in Cold Storage then after sometime sale to Other Dealer. GST is applicable or not. If Company & Cold Storage both turnover Above Rs. 50,00,000 & Both firm not Registered in GST. GST is applicable in above case or Not? Please Define.

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
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11 May 2021 GST not applicable in the above case including cold storage.
As per GST notification No. ... 54, dated 28thJune 2017, the GST rate on loading, unloading packing, storage or warehousing of agricultural produce is Nil.