AAR : Immovable property leasing, agricultural produce related support services, a ‘mixed supply’, taxable at 18%

Haryana AAR holds that services of leasing of immovable property and support services in relation to agricultural produce provided by applicant are in nature of ‘mixed supply’ in terms of Section 2(74) of CGST Act, liable to 9% CGST and 9% HGST /18% IGST under SAC 997212; Notes that applicant falls under ‘Lease and services basis’ under PEG-2008 Scheme [scheme for construction of godowns for FCI-storage requirement though private entrepreneurs-2008] wherein godowns we...