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    <title>2019 (8) TMI 1154 - AUTHORITY FOR ADVANCE RULING, WEST BENGAL</title>
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    <description>The court ruled that the Applicant&#039;s loading and unloading services for imported yellow peas are not eligible for exemption under the Exemption Notification as they are provided after the goods have left the primary market. The ruling stands unless declared void under the GST Act provisions.</description>
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      <description>The court ruled that the Applicant&#039;s loading and unloading services for imported yellow peas are not eligible for exemption under the Exemption Notification as they are provided after the goods have left the primary market. The ruling stands unless declared void under the GST Act provisions.</description>
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