No GST exemption on services of loading and unloading of imported pulses

Last updated: 10 July 2023
Quick Summary
The West Bengal Authority for Advance Ruling (AAR) has ruled that services involving the loading and unloading of imported, unprocessed pulses are not eligible for GST exemption. This is because the pulses, after import and before reaching the primary market or farmer, are not considered 'agricultural produce' as defined for exemption purposes. The ruling clarifies that processes like de-husking or splitting, often done by millers, remove them from the scope of agricultural produce exemption.

Court :
AAR, West Bengal

Brief :
The AAR, West Bengal in the case of M/s Sona Ship Management Pvt. Ltd. [07/WBAAR/2023-24 dated May 30, 2023] ruled that,the services of loading and unloading of imported unprocessed pulses is not exempt under serial no.54(e) of the Notification No.12/2017-Central Tax dated June 28, 2017 ("the Service Exemption Notification") since the same cannot be considered as agricultural produce.

Citation :
07/WBAAR/2023-24 dated May 30, 2023

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Bimal Jain
Published in GST
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