AAR: Loading/Unloading of ‘imported raw yellow peas’, procured from foreign farmers, ineligible for exemption

West Bengal AAR rules that services of loading and unloading of cargo i.e. ‘imported raw yellow peas’, procured from farmers in the foreign land is not eligible for exemption under Sl No. 54(e) of Notification No. 12/2017 - Central Tax (Rate) dated June 28, 2017 (corresponding State Notification No. 1136 - FT dated June 28, 2017); Observes that the services covered under the said Exemption are in the nature of post-harvest crop services such as preparation of crops for th...