Storage And Warehousing Services Under Gst

Gst service code number 996721 refrigerated storage services.

Storage and warehousing services under gst.

Sac services accounting code are used for the identification of the service. Supporting services in transport. Gst service tariff codeheading no 9967. Services relating to cultivation of plants and rearing of all life forms of animals except the rearing of horses for food fibre fuel raw material or other similar products or agricultural produce by way of a agricultural operations directly related to production of any agricultural produce including cultivation.

Question no 15 our company is in the activity of providing services in the nature of warehousing for loading unloading packing storage or warehousing of agricultural produce therefore we sought an advance ruling regarding applicability of exemption to such activity. Storage and warehousing services. Storage and warehousing includes storage and warehousing services for goods including liquids and gases but does not include any service provided for. The notification changes on exemptions for gst for sale of storage and warehousing services and other circulars related to gst for storage and warehousing services are updated in this website.

This service comes under heading supporting services in transport. Gst code 996722 bulk liquid or gas storage services. Explanation of sac code 99672. B whether the services falls under sac 998619 the exemption under notification no 12 2017 central tax rate dated 28 06 2017 under entry no 54 e is applicable to both farmers and traders.

Storage and warehousing of agriculture produce falls under service account code sac 9986 and not under 9967. Flowever applicant is registered under gst and paying gst. Gst service number 996729 other storage and warehousing services.