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KARNATAKA FOOD & CIVIL SUPPLIES CORPORATION
(Authority for Advance Ruling, Karnataka)

Hon'ble Judges:

HARISH DHARNIA
RAVI PRASAD M.P
Pet. Counsel
K.v.balasubramanyam
Res. Counsel
Na

Petitioner / Applicant

KARNATAKA FOOD & CIVIL SUPPLIES CORPORATION
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Karnataka

Date Sep 30, 2019
Order No.

KAR ADRG 112/2019

Citation

2019(9) TAXREPLY 880
Original Order
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ORDER

1. The Karnataka Food and Civil Supplies Corporation, (called as the ‘Applicant’ hereinafter), having GSTIN number 29AAACK8523F1ZI, have filed an application for Advance Ruling under Section 97 of the CGST / KGST Act, 2017, in FORM GST ARA-01 discharging the fee of ₹ 5,000/- each under the CGST Act and the KGST Act. 2. The Applicant is a Government Company and is registered under the Goods and Services Act, 2017. The applicant has sought advance ruling in respect of the following question: The applicant is hiring a Godown of Central Warehousing Corporation, Belgaum and paying storage charges for the agreed space for storage, is it liable to pay GST on Total Storage charges or is it liable to pay GST on taxable storage food commodities like Palm Oil, etc. Whether GST is payable on the storage charges. 3. The applicant furnishes some facts relevant to the stated activity: a. The applicant states that they are into the business of distributing Rice, wheat,....

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