AAR : Dismisses application filed by the recipient of supply in relation to imported agri-produce

Tamil Nadu AAR rejects application sought for determining applicability of Exemption under SI. No. 54(e) of Notification No. 12/2017-Central Tax in relation to imported agricultural Product i.e. wheat; Observes that the applicant avails services of loading, unloading, storage, etc. from various service providers and do not make any of the supplies, hence, is the recipient of various supplies; Accordingly, holds that “the Application is not liable fo...