https://www.taxtmi.com/caselaws?id=418526 AAR Telangana ruled that seed processing services by job workers are not exempt from GST. The authority determined that processed seeds for sowing do not qualify as "agricultural produce" under relevant notifications since they are not meant for food, fiber, fuel or raw material for further processing, and undergo processing beyond what cultivators do for primary markets. Storage, loading, unloading, packaging, cleaning, drying, grading and chemical treatment services provided to seed companies are taxable as exemptions apply only to services engaged by cultivators/agriculturalists, not seed companies. en-us Fri, 11 Feb 2022 00:00:00 +0530 Tue, 01 Apr 2025 12:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=418526 AAR Telangana ruled that seed processing services by job workers are not exempt from GST. The authority determined that processed seeds for sowing do not qualify as "agricultural produce" under relevant notifications since they are not meant for food, fiber, fuel or raw material for further processing, and undergo processing beyond what cultivators do for primary markets. Storage, loading, unloading, packaging, cleaning, drying, grading and chemical treatment services provided to seed companies are taxable as exemptions apply only to services engaged by cultivators/agriculturalists, not seed companies. Case-Laws GST Fri, 11 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=418526