Taxability of warehousing charges provided by FTWZ service provider and eligibility of the same

Abstract

With the advent of GST in India, supply became the taxable event and this made the place of supply and time of supply particularly, and the act of supply in general significant. The GST laws mandate registration under section 22 of the Central Goods and Services Tax Act, 2017 (hereinafter referred as the CGST act, 2017) for all DTA (Domestic Tariff Area) business. Almost every realm of service is now covered under the scope of supply under section 7 of the CGST Act, 2017 and warehousing services is once such supply clearly covered within the scope of the said section. This service becomes a concern when it is provided or availed in the FTWZ (Free Trade Warehouse Zone). This paper attempts to analyze whether provision of renting service in FTWZ is a qualified service under GST laws? If yes, is it a taxable supply?