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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 ..... ltivation of plants etc. for food, fibre, fuel, raw material or other similar products on which either no further processing is done or such processing is done as is usually done by a cultivator or producer which does not alter its essential characteristics but makes it marketable for primary market. It, therefore, appears that the service of loading, unloading etc. of agricultural produce is admissible for exemption under Sl No. 54(e) of the Exemption Notification, provided such loading/unloading service is related to the cultivation of plants and classifiable under SAC 9986. The scope of such support services extends to post-harvest crop services such as preparation of crops for the primary markets - Circular No. 16/16/2017-GST dated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is Ruling, may appeal against it before the West Bengal Appellate Authority for Advance Ruling, 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 w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e pulse millers. Therefore, pulses (de-husked or split) are also not agricultural produce. However, whole pulse grains such as gram, rajma etc. are covered 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 04/02/20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ch loading/unloading service is related to the cultivation of plants and classifiable under SAC 9986. The scope of such support services extends to post-harvest crop services such as preparation of crops 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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