Case Law Details
In re Sona Ship Management Private Ltd (GST AAR West Bengal)
No GST exemption on services of loading and unloading of imported pulses
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.
Facts:
M/s Sona Ship Management Pvt. Ltd. (“the Applicant”) is engaged in loading and unloading services at the Kolkata Dock Complex (“KDC”) and is specialized in handling cargo such as food grain, fertilizers, coal, iron ore, break bulk/project cargo etc. the Applicant has taken the services of Calcutta Dock Labor Board (“CDLB”) for bringing the imported pulses as the said pulses were imported by using smaller ships to Kolkata Dock.
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