Haryana State Warehousing Corporation ., In re
Date: August 7, 2019
Subject Matter
Mortgage/lien fee and stock transfer fee charged in case of agricultural goods are not exempt from GST. AAR ruling upheld.
Summary
Q. Whether lien or mortgage charges and stock transfer fees received by the applicant from the service receiver are taxable under section 9 of Central Goods and Service Tax Act, 2017 and Section 9 of Haryana Goods and Service Tax Act, 2017 or exempt…
The present appeal has been filed under Section 100(1) of the Central Goods and Services Tax Act, 2017 /the Haryana Goods and Services Tax Act, 2017 [hereinafter referred to as “the CGST Act and HGST Act respectively”] by M/s Haryana State Warehousing Corporation [hereinafter referred to as the “Appellant”] against the Advance Ruling No. HAR/HAAR/R/2018-19/38, dated 22.02.2…