GST on Rubber and Cardamom

[Prem Gomathy]

Party sells own produce of unprocessed:

1. Cardamom

2. Rubber Latex

3. Natural Rubber

Party is registered under GST for his business activity ( Not agriculture). Is the sale of the above unprocessed items liable for GST?

AI Summary

GST on Unprocessed Cardamom, Rubber: Taxable Unless Sold by Agriculturist as per Section 23(1) and Section 2(7) of CGST Act. A discussion on the applicability of GST on unprocessed cardamom, rubber latex, and natural rubber produced by a registered business, not classified under agriculture. The first respondent suggests these items are taxable, referencing specific GST notifications. The second respondent argues that under Section 23(1) of the CGST Act, produce from land cultivation by an agriculturist is exempt from GST registration. The final respondent clarifies that GST at 5% applies to unprocessed items unless sold by an agriculturist, emphasizing the restrictive definition of 'agriculturist' under Section 2(7) of the CGST Act.