Case LawAppeal case No. 13/WBAAAR/APPEAL/2019
TP Roy Chowdhury & Company Pvt Ltd ., In re
- Court:
- Appellate Authority for Advance Ruling
- Bench:
- West Bengal
- Date:
- December 23, 2019
- Type:
- Advance Ruling
- Members:
- APS Suri, Devi Prasad
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. This Appeal has been filed by m/s T.P. Roy Chowdhury & Company Pvt. Ltd (hereinafter referred to as “the Appellant”) on 26.09.2019 against Advance Ruling Order No. 17/WBAAR/2019-20 dated 19.08.2019, pronounced by the West Bengal Authority for Advance Ruling (hereinafter referred to as the “WBAAR”) 2. The Appellant, holding GSTIN No. 19AAACT9370R1ZE, provides service…