2020 (1) TMI 139

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....ainst Advance Ruling Order No. 17/WBAAR/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) w....

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.... primary market or the farm level. (c) The WBAAR erred in interpreting the 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 ....

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.... intention of the Government is to keep prices of food grains low and in this goal such farm products 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 Not....

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....number 54 of the Exemption Notification and definition 2(d) of the Exemption Notification that all services and processes are excluded beyond the primary market, For the sake of clarity definition under 2(d) the Exemption Notification is reproduced here as following: "agricultural produce" means any produce out of cultivation (If plants and rearing of all life forms of animals, except the rearing of horses, for food, fibre, fuel, raw material or other similar products, on which either no further processing is done or such processing is done as is usually done by a cultivator or producer which does not alter its essenital characteristics but makes it marketable for primary market" The term primary market in common parlance refers....