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Definition of agricultural produce updated, adding agricultural extension and APMC definitions and renumbering notification entries. The notification inserts three explanatory definitions into the state GST provisions: agricultural extension means application of scientific research and knowledge to agricultural practices through farmer education or training; agricultural produce means produce from cultivation of plants and rearing of animals (excluding horses) for food, fibre, fuel, raw material or similar products on which either no further processing is done or only customary processing by a cultivator that does not alter essential characteristics; and Agricultural Produce Marketing Committee or Board means any committee or board constituted under State law to regulate the marketing of agricultural produce. It also renumbers specified table references in a subsequent notification from 9A/9B to 9B/9C.
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.
Definition of agricultural produce updated, adding agricultural extension and APMC definitions and renumbering notification entries.
The notification inserts three explanatory definitions into the state GST provisions: agricultural extension means application of scientific research and knowledge to agricultural practices through farmer education or training; agricultural produce means produce from cultivation of plants and rearing of animals (excluding horses) for food, fibre, fuel, raw material or similar products on which either no further processing is done or only customary processing by a cultivator that does not alter essential characteristics; and Agricultural Produce Marketing Committee or Board means any committee or board constituted under State law to regulate the marketing of agricultural produce. It also renumbers specified table references in a subsequent notification from 9A/9B to 9B/9C.
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