Exemption form GST - services rendered by the 2nd respondent in ...

Court Rules GST Exemption Applies to Services for Wheat Imports, Despite Intent for Processing into Other Products.

December 5, 2023

Case Laws     GST     HC

Exemption form GST - services rendered by the 2nd respondent in respect of wheat imported by the petitioner - the impugned order holding that services of loading, unloading, packing etc., rendered in relation to the wheat imported is not entitled to exemption on the premise that the imported wheat is not meant for primary market as such but it is intended to be converted into maida, atta, sooji etc., in the hands of the recipient i.e., the petitioner herein is unsustainable. - HC

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