GST on loading and unloading services of yellow peas at port

In re TP Roy Chowdhury & Company Pvt Ltd. (GST AAR West Bangal) Whether service of loading and unloading of yellow peas at the port is exempted supply? The Applicant renders the service of loading, unloading etc. after the cargo of yellow peas, imported from a foreign land, reaches the port of entry. The produce has been procured from the farmers in the foreign land and exported to India. Clearly, it is, whether processed in a mill, no longer in the domain of the primary market or at the farmer’s hand. Exemption under SI No. 54(e) of the Exemption Notification, therefore, is not appl...