https://www.taxtmi.com/article/detailed?id=12314 The Madras High Court held that services of loading, unloading, packing, storage and warehousing in relation to imported wheat qualify for exemption under Sl. No. 54(e) because the definition of agricultural produce covers processes that do not alter the product's essential character but make it marketable, and that adding conditions to the Exemption Notification is impermissible; additionally, a third party suffering adverse civil consequences from an Advance Ruling has locus to challenge it by writ. en-us Mon, 12 Feb 2024 19:48:41 +0530 Mon, 12 Feb 2024 19:48:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=12314 The Madras High Court held that services of loading, unloading, packing, storage and warehousing in relation to imported wheat qualify for exemption under Sl. No. 54(e) because the definition of agricultural produce covers processes that do not alter the product's essential character but make it marketable, and that adding conditions to the Exemption Notification is impermissible; additionally, a third party suffering adverse civil consequences from an Advance Ruling has locus to challenge it by writ. Articles Goods and Services Tax - GST Mon, 12 Feb 2024 19:48:41 +0530 https://www.taxtmi.com/article/detailed?id=12314