Karnataka Food & Civil Supplies Corporation ., In re
Date: February 28, 2020
Subject Matter
Mere renting of space cannot be said to be in the nature of service provided for storage or warehousing of goods. AAR ruling upheld.
Summary
The issue in appeal is whether the service rendered by CWC to the Appellant is exempted in terms of entry Sl. Nos 54 or 24 of Rate Notification No 12/2017 CT (R) dated 28-06-2017 . It is the contention of the Appellant that the service provided by CW…
1. At the outset we would like to make it clear that the provisions of CGST, Act 2017 and SGST, Act 2017 are in pari-materia and have the same provisions in like matter and differ from each other only on a few specific provisions. Therefore, unless a mention is particularly made to such dissimilar provisions, a reference to the CGST Act would also mean reference to the corresponding similar provis…