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TN AAR: GST Exemption on Rental Income for Storing Agricultural Products

Tamil Nadu GST AAR's Order for Shri R.Gopalsamy

For the case of Shri R.Gopalsamy, the Authority of Advance Ruling (AAR Tamilnadu) directed that the rent obtained via warehouse for storing the Agricultural Produce Exempt from GST.

The Question and Ruling are as follows:

  1. Is the rental income from leasing a warehouse to store agricultural produce considered a supply of services under Section 7 of the Central Goods and Services Tax Act, 2017?
  2. When the aforesaid activity is deemed as supply of service, then whether the same 1S classifiable as “loading, unloading packing, storage or warehousing of agricultural produce, with ‘NlL’ GST Rate under SL No. 54(e) of SAC 9985 of the Notification- 11/2017- C.T. (Rate) dated 28th June 2017?
  3. GST Rate and SAC Code applicable (if the answer to point no.2 above is “No”)

Tamil Nadu GST AAR Ruling

Applicant NameShri R.Gopalsamy
GSTIN of the applicant33AEJFS5190J1ZO
ApplicantSamco Logistics LLP
Tamil Nadu GST AARRead Order
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