Agriculture exemptions preserve GST relief for specified cultivation, storage and job work services while excluding certain post harvest processing. Exemptions preserve GST relief for specified agricultural services: storage, warehousing, loading, unloading, packing and related activities for rice, minor forest produce, cereals, pulses, fruits and vegetables; broad coverage for cultivation and rearing services (excluding horses) including farm operations, supply of labour, non character altering on farm processes, leasing of agro machinery/land, and marketing services; job work processes linked to cultivation are exempt except post harvest processes that alter essential characteristics such as milling of paddy into rice, which is not exempt.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Agriculture exemptions preserve GST relief for specified cultivation, storage and job work services while excluding certain post harvest processing.
Exemptions preserve GST relief for specified agricultural services: storage, warehousing, loading, unloading, packing and related activities for rice, minor forest produce, cereals, pulses, fruits and vegetables; broad coverage for cultivation and rearing services (excluding horses) including farm operations, supply of labour, non character altering on farm processes, leasing of agro machinery/land, and marketing services; job work processes linked to cultivation are exempt except post harvest processes that alter essential characteristics such as milling of paddy into rice, which is not exempt.
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