No GST Exemption on Services by way of Loading and Unloading of Imported Unprocessed “Toor” and “whole pulses” and “Black Matpe”: AAR [Read Order]

No GST Exemption - Services - Loading and Unloading - Imported Unprocessed - Toor whole pulse - Black Matpe - taxscan

The West Bengal Authority for Advance Ruling (AAR) observed that Goods and Service Tax (GST) Exemption is not available on services by way of loading and unloading of imported unprocessed “toor” and “whole pulses” and “black matpe”. Sona Ship Management Private Ltd, the applicant is engaged in stevedoring and cargo handling in the Kolkata Dock…

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