TaxTMI 
TaxTMI 
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.
GST on Agriculture products by registered person
13 Feb 2026 
3 Replies 
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GST treatment of agricultural produce: primary-market sales by the cultivator exempt, commercial processing attracts GST per notifications.
Registration under section 12A does not confer GST exemption; exemption depends on the supply's character. Fresh agricultural produce sold by the cultivator in the primary market without processing beyond ordinary operations (drying, cleaning, basic grading) qualifies as agricultural produce and is exempt from GST, whereas commercially processed products (such as shelled cashew kernels, processed pepper, or processed rubber) are taxable at the notified rates. (AI Summary)
Registration under section 12A does not confer GST exemption; exemption depends on the supply's character. Fresh agricultural produce sold by the cultivator in the primary market without processing beyond ordinary operations (drying, cleaning, basic grading) qualifies as agricultural produce and is exempt from GST, whereas commercially processed products (such as shelled cashew kernels, processed pepper, or processed rubber) are taxable at the notified rates. (AI Summary)