No GST Exemption on services of loading/ unloading imported unprocessed TOOR, WHOLE PULSES and BLACK MATPE [Read AAAR]

The West Bengal Appellate Authority of Advance Ruling (AAAR West Bengal) in the matter of M/s. Sona Ship Management Pvt. Ltd has held that No GST Exemption on services of loading/ unloading imported unprocessed TOOR, WHOLE PULSES and BLACK MATPE.

The appellant is engaged in the business of stevedoring and cargo handling in the Kolkata Dock Complex and specialises in handling cargo such as food grain, fertilizers, coal, iron ore, break bulk/project cargo, etc.

The Question and Ruling are as follows:

(i) Whether the service of loading and unloading of imported unprocessed “toor” and “whole pulses” and “black matpe” is exempt under Sl No. 54 (e) of the Notification No. 12/2017-Central Tax (Rate), Sl. No. 24 of notification No. 11/2017-Central Tax (Rate) both dated 28.06.2017? Whether charging of tax by the agents from your applicant is in violation of Notification No. 12/2017 dated 28.06.2017 serial No.3?

(ii) Whether the services in relation to loading and unloading of imported unprocessed toor and whole pulses and black matpe are agricultural produce or not and covered under circular No. 16/16/2017 – GST dated 15.11.2017 and the Circular is binding or not?

RULING

i. The service of loading and unloading of imported unprocessed TOOR and WHOLE PULSES and BLACK MATPE is not exempt under Sl. No. 54(e) of the Exemption Notification GST notification No. 11/2017-Central Tax (Rate), Sl. No. 24 and notification No. 12/2017. Central Tax (Rate), Sl. No. 54, both dated 28.06.2017.

ii. The services in relation to loading and unloading of imported unprocessed TOOR and WHOLE PULSES and BLACK MATPE are not agricultural produce and are not covered under circular No. 16/16/2017– GST dated 15.11.2017.

For Official Ruling Download PDF Given Below: