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GST not exempt on Loading/Unloading Services for Imported Pulses
Case Law Details
- Case Name
- In re Sona Ship Management Private Ltd (GST AAR West Bengal)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- AAR West Bengal, Advance Rulings
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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 Applic...
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