Case LawAdvance Ruling No. 17/WBAAR/2019-20
TP Roy Chowdhury & Company Pvt Ltd ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- West Bengal
- Date:
- August 19, 2019
- Type:
- Advance Ruling
Subject
Service of loading, unloading etc. of imported yellow peas NOT exempt from GST.
Exemption
Summary
The Applicant is stated to be acting as a stevedore and handles imported raw whole yellow peas. It seeks a ruling on whether such imported yellow peas are ‘agricultural produce’ and services by way of handing of it is eligible for exempti…
Judgement
1.1 The Applicant is stated to be acting as a stevedore and handles imported raw whole yellow peas. It seeks a ruling on whether such imported yellow peas are ‘agricultural produce’ and services by way of handing of it is eligible for exemption under SI No. 54(e) of Notification No. 12/2017 – Central Tax (Rate) dated 28/06/2017 (conesponding State Notification No. 1136 – FT…