https://www.taxtmi.com/caselaws?id=361795 Agricultural produce under the GST notification covers cultivation or animal-rearing goods that undergo only ordinary processing without altering essential characteristics and only to the extent needed for primary-market sale. Applying that test, whole pulse grains, cereals without processing, groundnuts with shell, and turmeric or ginger subjected only to customary primary processing were treated as agricultural produce. De-husked or split pulses, jaggery, processed dry fruits, processed spices, processed turmeric and ginger, tamarind after processing, shelled groundnuts, groundnut seeds and copra were treated as outside the definition. The GST circular on warehousing of agricultural produce was also relied upon, with eligibility for NIL-rate support services depending on the nature and extent of processing. en-us Wed, 13 Dec 2017 00:00:00 +0530 Mon, 22 Oct 2018 11:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=361795 Agricultural produce under the GST notification covers cultivation or animal-rearing goods that undergo only ordinary processing without altering essential characteristics and only to the extent needed for primary-market sale. Applying that test, whole pulse grains, cereals without processing, groundnuts with shell, and turmeric or ginger subjected only to customary primary processing were treated as agricultural produce. De-husked or split pulses, jaggery, processed dry fruits, processed spices, processed turmeric and ginger, tamarind after processing, shelled groundnuts, groundnut seeds and copra were treated as outside the definition. The GST circular on warehousing of agricultural produce was also relied upon, with eligibility for NIL-rate support services depending on the nature and extent of processing. Case-Laws GST Wed, 13 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=361795