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.

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