Advance Ruling disallowing Exemption for Loading, Unloading Services in Wheat Import Unsustainable

Naga Ltd. Vs Puducherry Authority for Advance Ruling (Madras High Court) Madras High Court held that Advance Ruling holding that services of loading, unloading, packing etc., rendered in relation to the wheat imported is not entitled to exemption in terms of S.No.54(e) of Notification No.12/2017 is unsustainable. Facts- The petitioner sought for an Advance Ruling u/s. 97 of CGST Act, seeking clarification on whether the services relating to loading, unloading, packing, storage or warehousing rendered by 2nd respondent in respect of wheat imported by the petitioner is exempted under S.No.54(e) ...