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TMI Blog2020 (1) TMI 139X X X X Extracts X X X X X X X X Extracts X X X X ..... yellow peas was harvested in foreign land and the concerned primary market or the farmers' market is located in that foreign land - it is observed from a combined reading of entry number 54 of the Exemption Notification and definition 2(d) of the Exemption Notification that all services and processes are excluded beyond the primary market. The term primary market in common parlance refers to farmers market like mandi or arhat being a place where the farmers directly sell their product to the buyers like wholesalers. millers. food processing units, etc. The spirit of the legislature was intended to boost the agricultural sector of the home country and not that of a foreign land - The primary market in the instant case being locate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r imported raw whole yellow peas are agricultural produce, and (ii) whether services by way of handling the imported raw whole yellow peas is eligible for exemption under Sl. No. 54(e) of Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017 (corresponding State Notification No. 1136 FT dated 28.06.2017), as amended from time to time (hereinafter collectively referred to as the Exemption Notification ) 4. The WBAAR in its order dated 19.08.2019 = 2019 (8) TMI 1154 - AUTHORITY FOR ADVANCE RULING, WEST BENGAL ruled that Exemption Notification is not applicable to the Appellant's service of loading, unloading, etc., after the cargo of yellow peas imported from foreign land reaches the port of entry. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aw whole yellow peas fall under serial no. 45 of Notification No. 2/2017 - Central Tax (Rate) dated 28.06.2017 (corresponding State Notification No. 1126 FT dated 28.06.2017), as amended from time to time (hereinafter collectively referred to as the Rate Notification ) as dried leguminous vegetables, shelled, whether or not skinned or split in the exempted category. So services related to exempted goods are also eligible for exemption. (e) No IGST is charged on the consignment as evident from the bill of entry justifying the imported goods to be agricultural produce and thus exempted from taxation. 6. During the course of hearing the Appellant reiterated the points as stated in the Grounds of Appeal. The Appellant su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tification] or services provided by a commission agent for sale and purchase' [included under Sl. No. 54(g) of the Exemption Notification] are generally carried out only after agricultural product leaves the farmer's hand. They urged to read the Exemption Notification as a whole to reach at any logical conclusion. 9. The Respondent argued that percentage of split kernel is significant enough and so the essential characteristics of agricultural produce have been altered. The Respondent further submitted that the ruling by AAR, Andhra Pradesh is not applicable in the instant case as it is seen that M/s. SSSVK Cold Storage Pvt. Ltd. in order no. AAR/AP/02(GST)/2018 dated 28.03.2018 = 2018 (6) TMI 459 - AUTHORITY FOR ADVANCE ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r producer which does not alter its essenital characteristics but makes it marketable for primary market The term primary market in common parlance refers to farmers market like mandi or arhat being a place where the farmers directly sell their product to the buyers like wholesalers. millers. food processing units, etc. The spirit of the legislature was intended to boost the agricultural sector of the home country and not that of a foreign land. The primary market in the instant case being located in foreign shores does not conform to the definition as stated above. Further there is no evidence that the grains have not undergone any type of treatment before leaving the foreign country from where they have been imported into ..... X X X X Extracts X X X X X X X X Extracts X X X X
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