Case LawGUJ/GAAR/R/97/2020
Shri Sai Pest Control ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Gujarat
- Date:
- October 14, 2020
- Type:
- Advance Ruling
- Members:
- Sanjay Saxena, Mohit Agrawal
Subject
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…
Judgement
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/…