2020 (1) TMI 139

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..../2019-20 dated 19.08.2019 = 2019 (8) TMI 1154 - AUTHORITY FOR ADVANCE RULING, WEST BENGAL, pronounced by the West Bengal Authority for Advance Ruling (hereinafter referred to as the "WBAAR") 2. The Appellant, holding GSTIN No. 19AAACT9370R1ZE, provides service as a stevedore. The Appellant provided loading and unloading services to imported raw whole yellow peas. 3. The Appellant sought an advance ruling under section 97 of the West Bengal Goods and Services Tax Act, 2017/ the Central Goods and Services Tax Act, 2017, (hereinafter collectively referred to as "the GST Act") on the following questions: (i) whether imported raw whole yellow peas are agricultural produce, and (ii) whether services by way of handling the imported raw whol....

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....he meaning of "agricultural produce". The conditions of being agricultural produce as defined under 2(d) of Notes to the Exemption Notification are mutually exclusive. (d) The AAR, Andhra Pradesh in the matter of M/s. SSSVK Cold Storage Pvt. Ltd. in order no. AAR/AP/02(GST)/2018 dated 28.03.2018 = 2018 (6) TMI 459 - AUTHORITY FOR ADVANCE RULING-ANDHRA PRADESH observed that the benefits of exemption under the Exemption Notification is not person specific. It is equally applicable for agricultural produce in case of farmers as well as traders. Raw whole yellow peas fall under serial no. 45 of Notification No. 2/2017 - Central Tax (Rate) dated 28.06.2017 (corresponding State Notification No. 1126 FT dated 28.06.2017), as amended from time to....

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....ts are included under the Exemption Notification. Services associated to farm products like transport, storage, loading and unloading all are included in the pricing of the farm products and levy of tax on such services will escalate prices which is not the spirit of the Exemption Notification. 8. The Appellant argued that the definition of agricultural produce cannot be restricted to the primary market and farm level. Services like "fumigation" or "warehousing" [included under Sl. No. 54(h) of the Exemption Notification] or services provided by a commission agent for sale and purchase' [included under Sl. No. 54(g) of the Exemption Notification] are generally carried out only after agricultural product leaves the farmer's hand. Th....