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of <h1>Clarification on 'Agricultural Produce' Definition u/s 65: Minimal Processing Included, Excludes Manufactured Goods Like Sugar.</h1> The Service Tax (Removal of Difficulty) Order, 2002, issued by the Central Government under the Finance Act, 1994, clarifies the definition of 'agricultural produce' as per clause (87) of section 65. Effective from August 16, 2002, the order specifies that 'agricultural produce' includes items resulting from cultivation or plantation that undergo minimal processing by the cultivator, such as tending or drying, without altering their essential characteristics. It encompasses cereals, pulses, fruits, nuts, vegetables, spices, and raw vegetable fibers but excludes manufactured products like sugar, edible oils, and processed foods.
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