https://www.taxtmi.com/forum/issue?id=111290 Preparatory and planting activities in tea estates-clearing, levelling, planting, stacking and mulching-are argued to be covered by the statutory definition of agriculture (which includes horticulture and plantation crops) and hence potentially exempt; however, Board education guides confirming this are non binding, and exemption will practically depend on explicit inclusion in the negative list or formal exemption notifications or on obtaining written administrative clarification. en-us Fri, 30 Dec 2016 21:54:27 +0530 Thu, 23 Jan 2025 15:56:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=111290 Preparatory and planting activities in tea estates-clearing, levelling, planting, stacking and mulching-are argued to be covered by the statutory definition of agriculture (which includes horticulture and plantation crops) and hence potentially exempt; however, Board education guides confirming this are non binding, and exemption will practically depend on explicit inclusion in the negative list or formal exemption notifications or on obtaining written administrative clarification. Discussion-Forum Service Tax Fri, 30 Dec 2016 21:54:27 +0530 https://www.taxtmi.com/forum/issue?id=111290