https://www.taxtmi.com/highlights?id=62016 Exemption from GST - Seeds - seeds received, processed, packed and returned by the Applicant, as job worker, as seeds for sowing are 'agricultural produce' - - Supply of seed does not fall under the definition of agricultural produce as the seed does not fulfill the utilities prescribed therein - Similarly the said definition restricts the ‘agricultural produce’ to unprocessed goods. Further even if ‘processing’ is done it should be ‘such processing’ as done by a ‘cultivator’ for ‘primary market’. Essentially processed agricultural products do not fall under this definition. - No Exemption from GST - AAR en-us Fri, 18 Feb 2022 13:32:39 +0530 Fri, 18 Feb 2022 13:32:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=62016 Exemption from GST - Seeds - seeds received, processed, packed and returned by the Applicant, as job worker, as seeds for sowing are 'agricultural produce' - - Supply of seed does not fall under the definition of agricultural produce as the seed does not fulfill the utilities prescribed therein - Similarly the said definition restricts the ‘agricultural produce’ to unprocessed goods. Further even if ‘processing’ is done it should be ‘such processing’ as done by a ‘cultivator’ for ‘primary market’. Essentially processed agricultural products do not fall under this definition. - No Exemption from GST - AAR Highlights GST Fri, 18 Feb 2022 13:32:39 +0530 https://www.taxtmi.com/highlights?id=62016