Recipient of service cannot file application for GST Advance Ruling

Applicant—In re Naga Limited (GST AAR Tamil Nadu)


The Applicants are importer of Agricultural products viz. Wheat through various Sea Ports for carrying out Milling operations in their factory premises and manufacture of food products. While clearing the imported wheat from the sea ports, the Applicant is engaging various service providers for providing services such as loading, unloading, packing, storage or warehousing of agricultural products imported for clearing from the sea ports and to bring to their factory premises. They have sought Advance Ruling on the following question:-

“Whether exemption provided under the chapter heading 9986 in Sl.No54(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”


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.

The Application for Advance Ruling of M/s. Naga Limited, Dindigul is not admitted, under sub-section (2) of section 98 of the CGST Act, 2017 and the TNGST Act, 2017.