My client is Trading in Agriculture Pesticides and other goods and he is Reg under GST.
He also do a consultancy to farmers for their Crops like Grapes and other. He charged for consultancy to Farmers. So he is liable to pay GST as he is already GSTTIN holder.?
Agricultural consultancy services may be exempt as support to agriculture, while pesticide trading is taxable under GST. Consultancy to farmers for crops is characterised as support service to agriculture under HSN 998611 and treated as exempt from GST, though an advance ruling is advised; trading in agricultural pesticides is treated as a taxable supply subject to GST. (AI Summary)