https://www.taxtmi.com/caselaws?id=446471 The dominant issue was whether GST exemption under S. No. 54(e) of Notification No. 12/2017-CT (Rate) applied to services of loading, unloading, packing, storage and warehousing rendered in respect of imported wheat, turning on whether the wheat qualified as "agricultural produce." The HC held the exemption depends solely on the commodity meeting the notification's definition, not on the recipient's intended downstream processing into flour products; importing an "end-use" condition was impermissible and arbitrary. The HC further held "marketable" means capable of being marketed, not actually marketed, and the contrary construction unlawfully added conditions to the exemption. The impugned ruling denying exemption was set aside and the petition was allowed. en-us Fri, 10 Nov 2023 00:00:00 +0530 Fri, 26 Dec 2025 14:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=446471 The dominant issue was whether GST exemption under S. No. 54(e) of Notification No. 12/2017-CT (Rate) applied to services of loading, unloading, packing, storage and warehousing rendered in respect of imported wheat, turning on whether the wheat qualified as "agricultural produce." The HC held the exemption depends solely on the commodity meeting the notification's definition, not on the recipient's intended downstream processing into flour products; importing an "end-use" condition was impermissible and arbitrary. The HC further held "marketable" means capable of being marketed, not actually marketed, and the contrary construction unlawfully added conditions to the exemption. The impugned ruling denying exemption was set aside and the petition was allowed. Case-Laws GST Fri, 10 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=446471