https://www.taxtmi.com/caselaws?id=390526 AAAR dismissed the appeal and upheld the WBAAR ruling that the services of handling imported raw whole yellow peas are not exempt under Sl. 54(e) of the Notification. The consignments were harvested and had their primary market abroad, and the exemption's protection applies only where the primary market is domestic; moreover, there was no evidence the grains left the foreign country untreated. Consequently the exemption does not apply and the earlier authority's decision stands. en-us Mon, 23 Dec 2019 00:00:00 +0530 Fri, 22 Aug 2025 14:25:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=390526 AAAR dismissed the appeal and upheld the WBAAR ruling that the services of handling imported raw whole yellow peas are not exempt under Sl. 54(e) of the Notification. The consignments were harvested and had their primary market abroad, and the exemption's protection applies only where the primary market is domestic; moreover, there was no evidence the grains left the foreign country untreated. Consequently the exemption does not apply and the earlier authority's decision stands. Case-Laws GST Mon, 23 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=390526