Gta service on cocoa beans

[Vasudev Mehta]

Whether cocoa beans can be termed as agricultural produce under gst?

AI Summary

Debate on Whether Cocoa Beans Are 'Agricultural Produce' Under GST; Key Points on Processing and Definitions Discussed. A discussion on whether cocoa beans qualify as 'agricultural produce' under GST, initiated by an anonymous party, received varied responses. One participant cited Notification No. 12/2017, suggesting cocoa beans could be considered agricultural produce if the processing doesn't alter their essential characteristics. Another participant questioned the processes involved, emphasizing that if these aren't typical for cultivators, the beans might not qualify. The initiator clarified that cocoa beans undergo minimal processing before importation to India. Another reply argued that the processing described disqualifies them as agricultural produce under GST definitions. The initiator compared cocoa beans to unprocessed coffee beans, which are considered agricultural produce.