https://www.taxtmi.com/caselaws?id=439915 The AAR West Bengal ruled that loading and unloading services for imported unprocessed toor, whole pulses, and black matpe do not qualify for GST exemption under Notification No. 12/2017-Central Tax (Rate), serial number 54(e). The Authority determined that agricultural produce exemption applies only to services supplied until products reach the primary market for disposal. Since the primary market for imported goods is located in foreign shores and there was no evidence the grains remained untreated before import, the services fell outside the exemption scope. The ruling clarified that post-primary market loading/unloading services are taxable under GST. en-us Tue, 30 May 2023 00:00:00 +0530 Fri, 18 Apr 2025 11:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=439915 The AAR West Bengal ruled that loading and unloading services for imported unprocessed toor, whole pulses, and black matpe do not qualify for GST exemption under Notification No. 12/2017-Central Tax (Rate), serial number 54(e). The Authority determined that agricultural produce exemption applies only to services supplied until products reach the primary market for disposal. Since the primary market for imported goods is located in foreign shores and there was no evidence the grains remained untreated before import, the services fell outside the exemption scope. The ruling clarified that post-primary market loading/unloading services are taxable under GST. Case-Laws GST Tue, 30 May 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=439915