No GST exemption on services related to imported agriculture products after cargo reaches Port

In re Karaikal Port Private Limited (GST AAR Puducherry) 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 agriculture products including wheat, to any importer or trader? The services of loading, unloading, packing, storage or warehousing rendered by the applicant after the cargo of ‘Wheat’ imported from a foreign country, reaches the Karaikal Port, are not eligible for the Exemption provided in SI.N...