GST Registration Applicability

[Sumit Pareek]

1.Do we need to take GST Registration for Nursery Business ?

2.IF GST Registration needed ,will sale of Live plants and tissue culture attract GST?

[Ganeshan Kalyani]

Nursery means growing plant from seed and supplying plant from there to various customers. Nursery can be said as agricultural activity which is exempt under GST.

Live plants are exempt from GST.

AI Summary

Nursery Businesses Exempt from GST: Growing Plants & Selling Live Plants Deemed Agricultural Activities A query was raised about the necessity of GST registration for a nursery business and whether the sale of live plants and tissue culture would attract GST. The response clarified that a nursery, which involves growing plants from seeds and supplying them to customers, is considered an agricultural activity and is exempt from GST. Additionally, the sale of live plants is also exempt from GST.