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AI Drafter ✕ Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
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Issues: Whether the appellant's services of loading, unloading and handling of imported raw whole yellow peas are eligible for exemption under Sl. No. 54(e) of Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017.
Analysis: Raw whole yellow peas are listed as exempted goods under Notification No. 2/2017-Central Tax (Rate) and therefore qualify as agricultural produce for the purposes of the exemption framework. The definition of "agricultural produce" in the Notes to the Exemption Notification (definition 2(d)) limits the exemption to produce on which either no further processing is done or only such processing as is usually done by a cultivator that does not alter its essential characteristics and renders it marketable for the primary market. The term "primary market" denotes the farmers' market or mandi where farmers directly sell to buyers in the domestic territory. Where the produce is harvested and marketed in a foreign country, the primary market is located outside the domestic territory and services rendered after importation at the port of entry fall beyond the scope of services contemplated by Sl. No. 54(e). In such circumstances, services of loading, unloading and handling performed after the consignment reaches the port of entry are not covered by the exemption even if the goods themselves are listed as agricultural produce.
Conclusion: The appellant's services of loading, unloading and handling of the imported consignment of raw whole yellow peas are not eligible for exemption under Sl. No. 54(e) of Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017; decision is against the appellant and in favour of the Revenue.
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