https://www.taxtmi.com/caselaws?id=423431 The AAAR Maharashtra ruled that whole turmeric (dried but not powdered) qualifies as agricultural produce under GST law since post-harvesting processes like boiling, drying, and polishing are performed by farmers themselves without altering essential characteristics, making it marketable for primary markets. The product is classified under HSN 0910 30 20 attracting 5% GST. Commission agent services for agricultural produce sales in APMC markets are exempt from GST under relevant notifications. The appellant requires registration under section 22(1) of CGST Act 2017 only when trading on own account and exceeding threshold limits, but not for pure commission agent activities under section 24(vii). en-us Thu, 02 Jun 2022 00:00:00 +0530 Thu, 03 Apr 2025 17:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=423431 The AAAR Maharashtra ruled that whole turmeric (dried but not powdered) qualifies as agricultural produce under GST law since post-harvesting processes like boiling, drying, and polishing are performed by farmers themselves without altering essential characteristics, making it marketable for primary markets. The product is classified under HSN 0910 30 20 attracting 5% GST. Commission agent services for agricultural produce sales in APMC markets are exempt from GST under relevant notifications. The appellant requires registration under section 22(1) of CGST Act 2017 only when trading on own account and exceeding threshold limits, but not for pure commission agent activities under section 24(vii). Case-Laws GST Thu, 02 Jun 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=423431