Case LawAdvance Ruling No. KAR ADRG 112/2019
Karnataka Food & Civil Supplies Corporation ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Karnataka
- Date:
- September 30, 2019
- Type:
- Advance Ruling
- Members:
- Harish Dharnia, Ravi Prasad MP
Subject
Hiring of a Godown of Central Warehousing Corporation for storage attracts GST
Summary
Q) The applicant is hiring a Godown of Central Warehousing Corporation, Belgaum and paying storage charges for the agreed space for storage. Is it liable to pay GST on Total Storage charges or is it liable to pay CST on taxable stor…
Judgement
1. The Karnataka Food and Civil Supplies Corporation, (called as the Applicant’ hereinafter), having GSTIN number 29AAACK8523F121, have filed an application for Advance Ruling under Section 97 of the CGST / KGST Act, 2017, in FORM GST ARA-01, discharging the fee of Rs.5,000/- each under the CGST Act and the KGST Act. 2. The Applicant is a Government Company and is registered under the Goods…