Karaikal Port Private Limited ., In re
Date: November 18, 2020
Subject Matter
Services i.r.o loading, unloading, packing, storage or warehousing of imported agriculture products including wheat, to any importer or trader are not exempt
Summary
Q) Whether exemption provided in Sl. No.54(e) under Heading 9986 of GST Notification No. 12/2017-Central Tax (Rate) dt.28.06.2017 applies while rendering services such as loading, unloading, packing, storage or warehousing of imported agricultu…
Subject: GST Act,2017-Advance Ruling U/s 98 on ‘Whether exemption provided in SI.No.54(e) under Heading 9986 of GST Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017 while rendering services such as loading, unloading, packing, storage or warehousing of imported agricultural products including wheat, to any importer or trader.’ We would like to make it clear that the provisi…