Shri Sai Pest Control ., In re

Date: October 14, 2020

Court: Authority for Advance Ruling
Bench: Gujarat
Type: Advance Ruling
Judge(s)/Member(s): Sanjay Saxena, Mohit Agrawal
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Subject Matter

Service of fumigation/pest control in a warehouse of agriculture produce attracts 18% GST

ClassificationExemption

Summary

1. Fumigation services provided in a warehouse of agriculture produce is taxable or Exempt vide Entry No. 54 of Not. No. 12/2017-CT (Rate) dated 28.06.2017? Ans. The applicant has claimed that they are providing service of fumigation to the custom bo…

M/s. Shri Sai Pest Control, Flat No.110/111/112/113, Jalaram Complex, Nr. Udwada Railway Station, Udwada, Valsad, Gujarat-396185 having a GSTIN : 24ACYFS2393E1ZO, is a company filed an application for Advance Ruling under Section 97 of CGST Act, 2017 and Section 97 of the GGST Act, 2017 in FORM GST ARA-01 discharging the fee of Rs. 5,000/- each under the CGST Act and the GGST Act. 1440  2. M/…

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