GST Exemption Denied for Loading and Unloading Yellow Peas; Not Considered Agricultural Produce at Port of Entry.

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....Benefit of Exemption from GST - the service of loading, unloading etc. of agricultural produce - the Applicant renders the service of loading, unloading etc. after the cargo of yellow peas, imported from a foreign land after procured from the farmers in the foreign land, reaches the port of entry in India - exemption not available....