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of <h1>GST Exemptions for Agriculture: Storage, Job Work, and Processing Services Detailed in Entries 24, 55, 54, 55A, and 57.</h1> The GST Ready Reckoner outlines exemptions for the agriculture sector under various entries. Entry 24 exempts services related to loading, unloading, packing, storage, or warehousing of rice. Entry 24A and 24B cover warehousing of minor forest produce and storage of cereals, pulses, fruits, and vegetables, with a specific note on the exemption for cotton storage withdrawn from July 18, 2022. Entry 55 exempts job work related to plant cultivation and animal rearing, excluding horses. Entry 54 details exemptions for agricultural operations, farm labor, and related services. Entry 55A exempts artificial insemination of livestock, and Entry 57 exempts certain processing services for fruits and vegetables.
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