Shanti Prime Publication Pvt. Ltd.
Exemption from GST — The Applicant supplies the service of loading, unloading etc. after the cargo of yellow peas, imported from a foreign land, reaches the port of entry. Thus, Exemption under Sl No. 54(e) of Notification No.12/2017-Central Tax (Rate) dated 28/06/2017 (corresponding State Notification No. 1136 - FT dated 28/06/2017), as amended from time, is not applicable to the Applicant’s service. — T.P. Roy Chowdhury & Company Pvt. Ltd., In Re…  15 TAXLOK.COM 049 (AAR-WB)