https://www.taxtmi.com/article/detailed?id=7214 The GST narrows agriculture by listing included activities and excluding dairy, poultry, stock breeding and similar operations, thereby expanding GST coverage; it confines exemption to an agriculturist who "cultivates land personally," defined to require own, family, servant or supervised hired labour with specific deeming clauses, cumulatively restricting exemption eligibility and creating litigation risk; related definitional issues in composite supply, mixed supply and principal supply may further affect tax treatment of bundled agricultural supplies. en-us Wed, 18 Jan 2017 08:36:31 +0530 Wed, 18 Jan 2017 08:36:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=7214 The GST narrows agriculture by listing included activities and excluding dairy, poultry, stock breeding and similar operations, thereby expanding GST coverage; it confines exemption to an agriculturist who "cultivates land personally," defined to require own, family, servant or supervised hired labour with specific deeming clauses, cumulatively restricting exemption eligibility and creating litigation risk; related definitional issues in composite supply, mixed supply and principal supply may further affect tax treatment of bundled agricultural supplies. Articles Goods and Services Tax - GST Wed, 18 Jan 2017 08:36:31 +0530 https://www.taxtmi.com/article/detailed?id=7214