https://www.taxtmi.com/caselaws?id=415956 Rice does not qualify as "agricultural produce" for the exemption covering commission agent services for sale or purchase of agricultural produce under Notification No. 12/2017-Central Tax (Rate). The ruling notes that rice is obtained from paddy through milling and related processes such as de-husking, steaming, polishing and sorting, which are not ordinarily carried out by the cultivator or producer and which create a separately identifiable, marketable commodity. Because the exemption is tied to the cultivation stage, commission agent services for rice millers and traders do not fall within the exempt entry. The commission received for canvassing sale or purchase of branded and unbranded rice is therefore taxable under CGST and KGST. en-us Mon, 06 Dec 2021 00:00:00 +0530 Fri, 28 Mar 2025 17:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=415956 Rice does not qualify as "agricultural produce" for the exemption covering commission agent services for sale or purchase of agricultural produce under Notification No. 12/2017-Central Tax (Rate). The ruling notes that rice is obtained from paddy through milling and related processes such as de-husking, steaming, polishing and sorting, which are not ordinarily carried out by the cultivator or producer and which create a separately identifiable, marketable commodity. Because the exemption is tied to the cultivation stage, commission agent services for rice millers and traders do not fall within the exempt entry. The commission received for canvassing sale or purchase of branded and unbranded rice is therefore taxable under CGST and KGST. Case-Laws GST Mon, 06 Dec 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=415956