Whether exemption provided under Sl.No.54(e) of GST Notification No.12/2017-Central Tax (Rate) dated 28.6.2017 for the service providers who have rendered Handling services such as loading, unloading, packing, storage or warehousing of agricultural products is applicable for agricultural products viz. Wheat when imported through sea port?
States/UT
Order No. & Date
TN/18/AAR/2018 Dt. 29-10-2018
Order date
29-10-18
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Category
97(2)(b)
Year