Maintainability of Advance Ruling application — The applicant has sought Advance Ruling on the following question :

“Whether exemption provided under the chapter heading 9986 in Sl.No. 54(e) of GST Notification No.12/2017-CT (R) dated 28.6.2017 for the service providers who have rendered Handling services such as loading , unloading, packing, storage or ware housing of agricultural products is applicable for agricultural products viz. Wheat, when imported through sea ports”.

Held that—In the case at hand, the applicant is the recipient of the services and not supplier of such service. Accordingly, the Application is not liable for admission and therefore rejected without going into the merits of the case.Naga Limited [2018] 5 TAXLOK.COM 017 (AAR-TAMILNADU)