GST on Agriculture products by registered person

[Tijo Joseph]

My client is religious trust registered under 12A of Income Tax Act. trust is also registered under GST act as it is having rental income. trust is also having an estate from which they produce cashew, pepper, rubber and they sell it in the primary market without any further processing. My doubt is that whether trust need to discharge output GST for the sale of the above products as i found there is tax rate of 5% for the above products or whether trust can claim the benefit of agriculture produce and get exempt from GST liability.

AI Summary

Religious trust selling primary agricultural produce for cashew pepper rubber: whether GST applies or exemption available. Whether a religious trust that is GST-registered due to rental income must discharge output GST on sales of cashew, pepper and rubber produced on its estate and sold in the primary market without further processing, given an apparent 5% tax rate for these goods and the possibility that they qualify as agricultural produce exempt from GST.