Gubba Cold Storage Private Ltd ., In re

Date: January 4, 2020

Court: Authority for Advance Ruling
Bench: Telangana
Type: Advance Ruling
Judge(s)/Member(s): J Laxminarayana, B Raghu Kiran
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Subject Matter

18% GST applicable on Leased Premises for Cold Storage purpose of Agriculture Produce on Leasing Charges

Summary

The applicants  are dealing in services which are in the nature of storage and ware housing of agricultural produce, food grains including pulses and rice etc. They are also renting or leasing of agro machinery or vacant land with or without str…

1. M/s. Gubba Cold Storage Private Limited, Flat No.25, P and T Colony, Lane Opp SBI Bank, Trimulgherry, Secunderabad, Telangana, (GSTIN No. 36AAACG7442D1ZV) have filed an application in FORM GST ARA-01 under Section 97(1) of TGST Act, 2017 read with Rule 104 of CGST/TGST Rules, seeking Advance Ruling with regard totax implication in respect of supply of certain services mentioned in their applica…

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