GST not exempt on Loading/Unloading Services for Imported Pulses

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 engage...