Kakkirala Ramesh ., In re
Date: September 20, 2021
Subject Matter
18% GST on storage services provided to Cotton Corporation of India which consists of storage of ‘Fully Pressed Cotton Bales’
Summary
Q. Whether the Godown Rent collected from the CCI is exempted as per the Notification 21/2019 – Central Tax (Rate) Dated 30.09.2019 based on the Circular No.16/16/2017-GST A. The warehousing services rendered by the applicant to CCI do not…
1. M/s. Kakkirala Ramesh, Survey No 56 64, Behind Janata Hotel, Gouraram Village, Wargal Mandal, Medak, Telangana – 502279 (GSTIN No. 36ABXPK8604N1ZS) has filed an application in FORM GST ARA-01 under Section 97(1) of TGST Act, 2017 read with Rule 104 of CGST/TGST Rules. 2. At the outset, it is made clear that the provisions of both the CGST Act and the TGST Act are the same except for certa…