AAAR: Loading/Unloading of agriculture produce harvested in foreign land ‘not exempt’, upholds AAR

West Bengal AAAR holds that services of loading/unloading of imported ‘raw yellow peas’ procured from farmers in the foreign land is not eligible for exemption under Entry 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, while raw yellow peas are agricultural produce which are exempt under Serial No. 45 of Notification No. 2/2017- Central Tax (Rate) dated Jun...