Karnataka State Warehousing Corporation ., In re

Date: March 24, 2021

Court: Authority for Advance Ruling
Bench: Karnataka
Type: Advance Ruling
Judge(s)/Member(s): Ravi Prasad, Mashhood Farooqui
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Subject Matter

Supervising the handling & transportation of “agriculture produce” belonging to the FCI, from railhead to the warehousing station attracts 18% GST

ClassificationPure Agent

Summary

Q)  Whether ‘supervisory charges’ under clause 28(b) of the Office order on charges of KSWC charged to Food Corporation of India (FCI) by the Corporation towards supervision of loading, transportation and unloading of agricultural pr…

M/s Karnataka State Warehousing Corporation (KSWC), (called as the ‘Applicant’ hereinafter) Beeja Bhavana, 4th & 5th Floor, Bellary Road, Hebbala, Bengaluru Urban-560024 having GSTIN number-29AAACK8505HlZG, have filed an application for Advance Ruling under Section 97 of CGST Act, 2017 read with Rule 104 of the CGST Rules, 2017 and under Section 97 of the KGST Act, 2017 read with R…

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