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

GST exemption for nursery activities: live plants are exempt and generally do not attract GST or registration. Nursery activity is characterised as an agricultural activity and treated as exempt under GST; sales of live plants are identified as exempt. The document does not address tissue culture.