https://www.taxtmi.com/forum/issue?id=116912 Agricultural produce is exempt from GST and must be assessed produce-wise; characterising revenue as "agricultural income" is not decisive. For registration, agricultural and business supplies are aggregated to determine the registration threshold. Once registered, GST is payable only on taxable business supplies, not on exempt agricultural produce. Consideration of composite supply and careful review of input tax credit consequences is necessary where exempt agricultural supplies coexist with taxable business supplies. en-us Fri, 18 Dec 2020 10:18:47 +0530 Thu, 23 Jan 2025 15:54:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=116912 Agricultural produce is exempt from GST and must be assessed produce-wise; characterising revenue as "agricultural income" is not decisive. For registration, agricultural and business supplies are aggregated to determine the registration threshold. Once registered, GST is payable only on taxable business supplies, not on exempt agricultural produce. Consideration of composite supply and careful review of input tax credit consequences is necessary where exempt agricultural supplies coexist with taxable business supplies. Discussion-Forum GST Fri, 18 Dec 2020 10:18:47 +0530 https://www.taxtmi.com/forum/issue?id=116912