Case Law Details
In re Sona Ship Management Pvt Ltd (AAAR West Bengal)
The Appellate Authority for Advance Ruling (AAAR) West Bengal has deliberated on the exemption applicability under serial number 54(e) of Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017 for services related to the loading and unloading of imported unprocessed Toor, Whole Pulses, and Black Matpe. This ruling was sought by Sona Ship Management Pvt Ltd against an earlier decision by the West Bengal Authority for Advance Ruling (WBAAR).
Detailed Analysis
The case hinges on whether these services can be classified as exempt from GST under the specified notification, which provides exemptions for agricultural produce handling services. The primary contention revolves around the classification of imported unprocessed pulses as “agricultural produce” and their eligibility for exemption when subjected to loading and unloading services.
The AAAR examined several aspects to arrive at its decision:
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