AAR: Fumigation services in warehouse of agriculture produce taxable at 18%

Gujarat AAR holds that the fumigation service provided by the applicant in custom bonded warehouse where in exported and imported agriculture produce are stored is not covered under Sl. No. 54(h) of the Exemption Notification No. 12/2017-CT (Rate) dated June 28, 2017, and is liable to GST under SAC code 99853, taxable at 18%; Notes that the Applicant is providing service of pest control that completely fills an area with gaseous pesticides of fumigants to suffocate or poison ...