GST Exemption Denied for Loading and Unloading of Imported Pulses; Not Considered Agricultural Produce Service.

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....Exemption from GST - services relating to agriculture produce - service of loading and unloading of imported unprocessed ‘toor’ and ‘whole pulses’ and ‘black matpe’ - For the purpose of agricultural produce, the processes and services that are applied till the goods are at the farmer's hand to make it marketable for primary market is to be considered. Any services supplied for loading and unloading as supplied by the applicant after the goods left the primary market do not qualify for exemption - AAR....