https://www.taxtmi.com/article/detailed?id=10490 The document explains that agricultural produce means goods from cultivation or animal rearing (excluding horses) that are unprocessed or only subjected to processing customarily performed by cultivators which does not alter essential characteristics and makes them marketable in the primary market; once first marketability or subsequent value adding processing occurs the goods fall outside the definition. Multiple advance rulings apply this test to cereals, pulses, tea, dry chillies, oilseeds, imported produce, cleaning and storage services, and cooperative procurement to determine NIL rate exemption or taxable treatment under GST notifications. en-us Tue, 28 Jun 2022 07:47:22 +0530 Tue, 28 Jun 2022 07:47:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=10490 The document explains that agricultural produce means goods from cultivation or animal rearing (excluding horses) that are unprocessed or only subjected to processing customarily performed by cultivators which does not alter essential characteristics and makes them marketable in the primary market; once first marketability or subsequent value adding processing occurs the goods fall outside the definition. Multiple advance rulings apply this test to cereals, pulses, tea, dry chillies, oilseeds, imported produce, cleaning and storage services, and cooperative procurement to determine NIL rate exemption or taxable treatment under GST notifications. Articles Goods and Services Tax - GST Tue, 28 Jun 2022 07:47:22 +0530 https://www.taxtmi.com/article/detailed?id=10490