https://www.taxtmi.com/caselaws?id=449401 The AAAR-West Bengal ruled that imported goods cannot qualify as agricultural produce for GST exemption purposes. The authority held that agricultural produce must be from cultivation with minimal processing that doesn't alter essential characteristics and remains marketable for primary market. Since imported products undergo value additions and sales overseas before reaching India, they lose their primary market status and essential agricultural characteristics. Therefore, services like loading, unloading, packing, storage and warehousing of such imported goods are not exempt from GST under the relevant notifications, as the goods no longer qualify as agricultural produce. en-us Wed, 24 Jan 2024 00:00:00 +0530 Sat, 26 Apr 2025 11:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=449401 The AAAR-West Bengal ruled that imported goods cannot qualify as agricultural produce for GST exemption purposes. The authority held that agricultural produce must be from cultivation with minimal processing that doesn't alter essential characteristics and remains marketable for primary market. Since imported products undergo value additions and sales overseas before reaching India, they lose their primary market status and essential agricultural characteristics. Therefore, services like loading, unloading, packing, storage and warehousing of such imported goods are not exempt from GST under the relevant notifications, as the goods no longer qualify as agricultural produce. Case-Laws GST Wed, 24 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=449401