Rishi Shipping., In re
Date: March 20, 2018
Subject Matter
Service of rent of warehouse/space where imported agricultural commodities are stored is classifiable as 'Rental or leasing services involving own or leased non-residential property' leviable to GST at 18%
Summary
The applicant provides service of warehouse/space on rent to their customers, where they store imported agricultural commodities. The applicant has requested for advance ruling on the applicability of GST for invoices raised to their clients for stor…
1. The applicant M/s. Rishi Shipping has submitted that the company is a Cargo Handling company operating at Kandla Port Trust under stevedoring license issued by Kandla Port and provide Cargo Handling Service which consists of loading/unloading; providing space for storage and its further forwarding as per direction of importer/exporter. The applicant has submitted that they do not have the…