GST on Nursery Income

[KUNAL DESAI]

I need an opinion for nursery income for following transactions.

1) Selling of Live Plants

2) Selling of Fruits & Vegetables

3) Selling of Live Plants along with Ceramic Pots

AI Summary

GST Implications: Live Plants and Produce Exempt, but 18% GST on Live Plants with Ceramic Pots. A discussion on the Goods and Services Tax (GST) implications for nursery income focused on three transactions: selling live plants, selling fruits and vegetables, and selling live plants with ceramic pots. It was noted that selling live plants and fruits and vegetables are GST-exempt. However, selling live plants with ceramic pots typically incurs an 18% GST due to the ceramic component. Some participants suggested treating this as a composite supply, potentially exempting it from GST, while others recommended separating the sales to avoid complications. There was consensus on the need for caution and potentially consulting the Advance Ruling Authority.