https://www.taxtmi.com/caselaws?id=418527 Seed produced, processed, packed and sold for sowing was held not to be agricultural produce because it fell outside the limited cultivation-linked and primary-market framework for that term; accordingly, the GST exemptions for storage, job-work processing, loading, unloading and transport of agricultural produce did not apply to the related activities. The ruling also held that processing carried out by the applicant for its own in-house seed production did not amount to a supply to another person, and was therefore not taxable on that basis. en-us Fri, 11 Feb 2022 00:00:00 +0530 Tue, 01 Apr 2025 12:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=418527 Seed produced, processed, packed and sold for sowing was held not to be agricultural produce because it fell outside the limited cultivation-linked and primary-market framework for that term; accordingly, the GST exemptions for storage, job-work processing, loading, unloading and transport of agricultural produce did not apply to the related activities. The ruling also held that processing carried out by the applicant for its own in-house seed production did not amount to a supply to another person, and was therefore not taxable on that basis. Case-Laws GST Fri, 11 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=418527