TaxTMI 
TaxTMI 
2023 (7) TMI 188
X X X X Extracts X X X X
X X X X Extracts X X X X
....uted under Section 99 of the West Bengal Goods and Services Tax Act, 2017, within a period of thirty days from the date of communication of this Ruling, or within such further time as mentioned in the proviso to Section 100 (2) of the GST Act. Every such appeal shall be filed in accordance with Section 100 (3) of the GST Act and the Rules prescribed thereunder, and the Regulations prescribed by the West Bengal Authority for Advance Ruling Regulations, 2018. 1.1 At the outset, we would like to make it clear that the Central Goods and Services Tax Act, 2017 (the CGST Act, for short) and the West Bengal Goods and Services Tax Act, 2017 (the WBGST Act, for short) have the same provisions in like matter except for certain provisions. Therefore....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... is sought for is found to be covered under clause (b) and (e) of sub-section (2) of section 97 of the GST Act. 1.5 The applicant states that the question raised in the application has neither been decided by nor is pending before any authority under any provision of the GST Act. 1.6 The officer concerned from the revenue has raised no objection to the admission of the application. 1.7 The application is, therefore, admitted. 2. Submission of the Applicant 2.1 The applicant submits that he is engaged in stevedoring and cargo handling in the Kolkata Dock Complex for the past 30 years and is specialized in handling cargo such as food grain, fertilizers, coal, iron ore, break bulk/project cargo, etc. 2.2 It is submitted that the applican....
X X X X Extracts X X X X
X X X X Extracts X X X X
....h 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 essential characteristics but makes it marketable for primary market. In the instant case the applicant is also not making activity which alters the essential characteristics of the Yellow toor dal & black matpe. 2.5 The applicant contends that in the instant case, no such activities are being carried out by him that alters the essential characteristics of the yellow toor dal & black matpe. Therefore the goods can be regarded as 'agricultural produce' and services relating to unloading of the aforesaid goods is exempted from payment of tax. However, CDLB, relying on the clarification given in the Circul....
X X X X Extracts X X X X
X X X X Extracts X X X X
....tted or both before arrival then they are not agriculture produce and as such no exemption benefit is allowed to the services relating to these items as per the above Circular. Only if these items are whole pulse grain and not husked or splitted before arrival, then the benefit of exemption to services related these goods are allowed. (iii) Thus the entire issue stands on the nature and physical conditions/state of the imported items i.e. to be more precise, whether these goods have been husked or splitted or both before arrival. From the application no such information could be found. Actual nature and condition of the imported goods need to be ascertained to arrive at a decision. (iv) So it seems that without physical verification of ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....xempt and classified under SAC 9986. However, a conjoint reading of the aforesaid entry and the definition of 'agricultural produce' delineates that the said services can be eligible for exemption where such services are supplied till the products are taken to the primary market for disposal. 4.4 The officer concerned from the revenue has expressed his views that without physical verification of samples of imported items, the exact taxability or exemption of the related services like loading and unloading is not possible to ascertain. The applicant has furnished photocopies of "Bill of Lading" and 'Bill of Entry for Home Consumption' wherefrom it appears that goods namely black matpe (raw pulses, Vigma Mungo) having HSN Code 07133110 and T....
X X X X Extracts X X X X
X X X X Extracts X X X X
....t case being located in foreign shores does not conform to the definition as stated above. Further there is no evidence that the grains have not undergone any type of treatment before leaving the foreign country from where they have been imported into India.' 4.7 The applicant has also sought for an advance ruling on applicability of clarification given in circular No 16/16/2017-GST dated 15.11.2017 in his case. Circular No. 16/16/2017-GST dated 15/11/2017 issued by CBIC clarifies that pulses (de-husked or split) are not considered as agricultural produce since the process of de-husking or splitting of pulses is usually not carried out by farmers or at farm level but by the pulse millers. It therefore appears that for the purpose of agricu....