Gta service on cocoa beans

[Vasudev Mehta]

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

AI Summary

Agricultural produce classification: whether post harvest processing of cocoa beans places them outside GST treatment depends on customary cultivator practices.
Qualification of cocoa beans as agricultural produce for GST hinges on whether post-harvest operations are limited to cultivator-level processes that do not alter essential characteristics (e.g., simple drying to make seeds marketable) versus more substantive treatments (e.g., fermentation) that would remove them from the definition; factual industry practice and the comparison to unprocessed coffee beans inform the classification.