https://www.taxtmi.com/caselaws?id=405586 The services of loading, unloading, packing, storage, or warehousing for imported wheat at Karaikal Port were deemed ineligible for exemption under SI.No.54(e) of GST Notification No.12/2017. The Authority clarified that for services to qualify for exemption under Heading 9986, they must be related to the cultivation of plants or rearing of animals for specific purposes, with the agricultural produce reaching the primary market for disposal. As the imported wheat was destined for further processing at the importer's factory and did not reach the primary market, the exemption was not applicable. The ruling allowed either party to appeal to the Puducherry State Appellate Authority for Advance Ruling within 30 days if dissatisfied. en-us Wed, 18 Nov 2020 00:00:00 +0530 Mon, 24 Mar 2025 16:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=405586 The services of loading, unloading, packing, storage, or warehousing for imported wheat at Karaikal Port were deemed ineligible for exemption under SI.No.54(e) of GST Notification No.12/2017. The Authority clarified that for services to qualify for exemption under Heading 9986, they must be related to the cultivation of plants or rearing of animals for specific purposes, with the agricultural produce reaching the primary market for disposal. As the imported wheat was destined for further processing at the importer's factory and did not reach the primary market, the exemption was not applicable. The ruling allowed either party to appeal to the Puducherry State Appellate Authority for Advance Ruling within 30 days if dissatisfied. Case-Laws GST Wed, 18 Nov 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=405586