Ad-Free CAclubindia and Daily Updates on your mobile. Subscribe Now!

Cold storage

nukanaboina maruthi (149 Points)

13 October 2019

sir clod storage and agriculture products warehouses is required to take GST registration?

Reply
Follow
Share

2 Replies

CA Dhruva Kalamanji (Chartered Accountant ) (1996 Points)
Replied 13 October 2019

Yes they have to take registration if they cross limit

You can also write to me at sthayin @ gmail for further assistance

Upgrade to CAclubindia Pro. Subscribe Now!

Pankaj Rawat (GST Practitioner) (55047 Points)
Replied 15 October 2019

No ......
As per Notification 21/2019 CT (R) DTD. 30.9.19 -- Services by way of storage or warehousing of cereal,pulses,fruits,.nuts,& vegetables,spices,copra,surgcane,jaggery,cotton,flax,jute etc Is EXEMPTED .

AND

As per Section 23 of CGST Act , person engaged exclusively in the business of supply of services that are wholly Exempted is Not Required obtain Registration.

Hence if you are supplying only Exempted services as mentioned above not require take Registration