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TMI Blog2019 (8) TMI 1154X X X X Extracts X X X X X X X X Extracts X X X X ..... ng, constituted under Section 99 of the West Bengal Goods and Services Act, 2017, within a period of thirty days from the date of communication of this Ruling, or within such further time as mentioned in the proviso to Section 100 (2) of the GST Act. Every such appeal shall be filed in accordance with Section 100 (3) of the GST Act and the Rules prescribed thereunder, and the Regulations prescribed by the West Bengal Authority for Advance Ruling Regulations, 2018. 1. Admissibility of the Application 1.1 The Applicant is stated to be acting as a stevedore and handles imported raw whole yellow peas. It seeks a ruling on whether such imported yellow peas are 'agricultural produce' and services by way of handing of it is eligible for exempti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the definition of agricultural produce. Therefore, exemption from GST is not available to the loading, warehousing etc. of pulses (de-husked or split) in terms of SI No. 54(e) of the said notification. 2.2 The Applicant submits that it handles imported raw whole yellow peas in bulk that contains 1.45% broken grain and 10.86% split kernel. It produces a test report for a cargo of 27,280 MT of the above item for which the importer has engaged the Applicant as the handling contractor. M/s. SGS India Pvt Ltd carried out the test on the samples drawn between 22/01/2019 to 04/02/2019 from the accessible portions of the cargo while it was being loaded into the barges. 2.3 The Applicant argues that the percentage of broken grain or split kerne ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ops for the primary markets. In sync with it 'agricultural produce' is so defined as to include processes as may be done to make the produce marketable in the primary market without altering its essential characteristics. 3.3 The term 'primary market' is not defined in the GST Act. It is understood in common parlance as a platform or a place, like a mandi, where the farmers are directly selling to the buyers, including the wholesalers, mills, food processing units, exporters etc. It appears that services relating to the cultivation of plants include support services as may be required till the farmer disposes the agricultural produce in the primary market. All services and processes beyond the realm of the primary market are excluded. 3.4 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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