TaxTMI 
TaxTMI 
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?
GST on Rubber and Cardamom
02 Sep 2021 
3 Replies 
7218 Views Asked by
GST on unprocessed agricultural produce depends on agriculturist status; non agriculturist supplies remain taxable.
Exemption from GST for unprocessed cardamom, rubber latex and natural rubber applies only where the supplier is an agriculturist as defined by the CGST Act; turnover from produce is excluded for an agriculturist's registration threshold and such agriculturists need not register for those supplies. Supplies by dealers or other non agriculturists of these unprocessed goods are taxable under the GST rate schedule and are not exempt simply because the goods are unprocessed. (AI Summary)
Exemption from GST for unprocessed cardamom, rubber latex and natural rubber applies only where the supplier is an agriculturist as defined by the CGST Act; turnover from produce is excluded for an agriculturist's registration threshold and such agriculturists need not register for those supplies. Supplies by dealers or other non agriculturists of these unprocessed goods are taxable under the GST rate schedule and are not exempt simply because the goods are unprocessed. (AI Summary)