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of <h1>Understanding 'Agricultural Produce' Under GST Notification 12/2017: Key Definitions and Terms Explained</h1> The key definitions and terms related to 'agricultural produce' under GST Notification No. 12/2017. Agricultural produce refers to products from the cultivation of plants and animal rearing, excluding horses, with minimal processing that retains their essential characteristics, making them marketable in the primary market. Activities like floriculture and pisciculture are included, while processed items like potato chips are not. The document clarifies that certain operations, even if performed outside the farm, are covered if they don't alter the produce's essential characteristics. It also discusses the negative list for services related to agriculture, including leasing land for agricultural purposes and agricultural extension services.
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