https://www.taxtmi.com/caselaws?id=363576 Mechanized cleaning of agricultural produce at a separate cleaning plant away from the farm was held outside the nil-rate GST entries for processes carried out at an agricultural farm. The exemption for agricultural produce was confined to processes that preserve essential characteristics and make goods marketable only for the primary market, and that condition was not met by off-farm mechanized cleaning. The job-work entry also did not apply because the activity was not an intermediate production process in relation to cultivation of plants. The cleaning service was therefore taxable under the applicable notification entries. en-us Sat, 23 Jun 2018 00:00:00 +0530 Wed, 26 Feb 2025 15:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=363576 Mechanized cleaning of agricultural produce at a separate cleaning plant away from the farm was held outside the nil-rate GST entries for processes carried out at an agricultural farm. The exemption for agricultural produce was confined to processes that preserve essential characteristics and make goods marketable only for the primary market, and that condition was not met by off-farm mechanized cleaning. The job-work entry also did not apply because the activity was not an intermediate production process in relation to cultivation of plants. The cleaning service was therefore taxable under the applicable notification entries. Case-Laws GST Sat, 23 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=363576