Cold storage

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sir clod storage and agriculture products warehouses is required to take GST registration?
Replies (2)
Yes they have to take registration if they cross limit

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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


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