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TMI Blog2021 (3) TMI 914X X X X Extracts X X X X X X X X Extracts X X X X ..... s need to be relating to cultivation of plants and rearing of all life forms of animals, except the rearing of horses, for food, fibre, fuel raw material or other similar products or agricultural produce - the said services of loading, unloading, packing, storage or warehousing rendered by a taxpayer can be eligible for exemption only if they are rendered for the above purposes as clearly defined in the Notification i.e. only if the services are extended till the products are taken to primary market for disposal and as a corollary any services extended beyond the stage of primary market are not eligible for classification under the Service Accounting Code 9986 and hence cannot be considered for exemption under the said Notification. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ference to the CGST Act would also mean a reference to the same provisions under the PGST Act. 2. M/s. Karaikal Port Private Limited, P.B.No. 32, Keezhavanjore Village, T.R. Pattinam, Karaikal. (hereinafter referred to as the 'Applicant') registered under GST having GSTN 34AACCK8122E1ZW are providing services such as loading, unloading, packing, storage or warehousing of Agricultural produce including wheat that are being imported by any importer or trader through the Karaikal Port. The applicant have filed an application on 02.01.2019 under Section 97 of the CGST Act and the PGST Act, read with rule 104 of the Central Goods and Services Tax Rules, 2017 Puducherry Goods and Services Tax Rules, 2017 in Form GST ARA-01 seeking an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... od, fibre, fuel raw material or other similar products or agricultural produce by way of (a) (b) .. (e) loading, unloading, packing, storage or warehousing of agricultural produce; (f) .. (h) : and that the said services provided towards the agricultural produce is covered under the said exemption notification and the same would be applicable to them (applicant) also, as the notification is not restrictive only to the direct importer / trader / cultivator of the agricultural produce. ' 4.2. The applicant have cited reference of the Advance Ruling of Andhra Pradesh vide Order No. AAR/AP/02/(GST)/2018 in the case of S.S.S.V.K Cold Storage (P) Ltd., and have stated that AAR in the said case has acc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . It is further seen that the term agricultural produce has been defined in the same said Notification as below: (d) agricultural produce means any produce out of cultivation of plants and rearing of all life forms of animals, except the rearing of horses, 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; 5.2. Thus, from the above it could be seen that the said services of loading, unloading, packing, storage or warehousing rendered by a taxpayer can be eligible for exemption only if they are render ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uld be seen vide para 4 of page 9 which reads as follows: NL represents to KPPL that the bagging of wheat in port is only for transportation convenience from port to their factory and that they will cut open the bags bleed the cargo in their conveyor for further processing only and not meant for market sale. 6. Hence it is very clear from the above said documents that the applicant is providing the services of loading, unloading, packing, storage or warehousing in respect of the 'wheat' which is procured from the farmers from the foreign country and after getting imported into India at Karaikal Port is destined to importer's factory for further processing and it is not destined to the primary market as required for th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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