Gst On Cold Storage Machinery

The authority observed that gst is exempted if the supply of service is for storage or warehousing of agriculture produce as defined in clause 2 d of not.

Gst on cold storage machinery. Gst on cold storage refrigeration machinery goods and services tax gst. Ayush kathuria dated 12 9 2017 last replied date 3 10 2017 dear sirwe are from refrigeration industry and we supply machinery for cold storage can you please let us know that according to new notification for works contracts. Goods mentioned under group a fall under the definition of agricultural produce in terms of the aforesaid notification and so supply of cold storage service in relation to these is exempt from the levy of gst. We will use cold storage facility for fruits and vegetables on rental basis and for own produce storage.

Gst aar telangana q1. Similarly in vat laws including in karnataka vat capital goods meant a plant including cold storage and similar plant machinery goods vehicles equipment moulds tools and jigs. In re sardar mal gold storage ice factory jaipur raj aar rajasthan 1. 12 9 2017 by ayush kathuria.

Tax rates are sourced from gst website and are updated from time to time. Gst rates for all hs codes. Gst on cold storage refrigeration machinery september 12 2017. Gst aar telangana q1.

You are adviced to double check rates with gst rate book. The second issue is the rise in cost of warehousing or cold storage construction with gst. Machinery of chapter 84 electrical appliances of chapter 85. Goods and services tax started by.

Under gst the scope of the capital goods has been widened to cover any kind of. The judgement was ruled in an application filed by m s gubba cold storage pvt. Gst on cold storage refrigeration machinery. Gst exemption on cold storage machinery.

In re gubba cold storage private ltd. What are tax implications in gst regime using leased premises for cold storage. The authority further ruled that 18 of gst is applicable to cold storage leased on rent for storage with or without preservation and maintenance to private enterprises. You have to only type name or few words or products and our server will search details for you.

In re gubba cold storage private ltd. Dear representative very good afternoon we are planning to built a cold storage facility for fresh fruits and vegetables. We are from refrigeration industry and we supply machinery for cold storage. The bench of authority of advance ruling aar ordered that from now on 18 gst goods and services tax will be charged on the leasing charges of the cold storage for agricultural produce.

Earlier most services pertaining to the construction of agri storage infrastructure and foodgrain.