https://www.taxtmi.com/caselaws?id=426732 Services provided through Mara Mitras under a tree-based agriculture contract were examined against the definition of agricultural extension in Explanation 2(C) to the exemption notification. The ruling treated agricultural extension as the application of scientific research and knowledge to agricultural practices through farmer education or training, and found that the contract went beyond simple training by including sapling support, planting assistance, enrolment, proof-of-plantation surveys, survival checks, and related field facilitation. Because the services were principally directed to farmer education, technical support, and cultivation-related assistance, they were held to qualify as agricultural extension services and to be exempt under Entry No. 57 of Notification No. 9/2017-Integrated Tax (Rate). en-us Fri, 12 Aug 2022 00:00:00 +0530 Fri, 04 Apr 2025 16:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=426732 Services provided through Mara Mitras under a tree-based agriculture contract were examined against the definition of agricultural extension in Explanation 2(C) to the exemption notification. The ruling treated agricultural extension as the application of scientific research and knowledge to agricultural practices through farmer education or training, and found that the contract went beyond simple training by including sapling support, planting assistance, enrolment, proof-of-plantation surveys, survival checks, and related field facilitation. Because the services were principally directed to farmer education, technical support, and cultivation-related assistance, they were held to qualify as agricultural extension services and to be exempt under Entry No. 57 of Notification No. 9/2017-Integrated Tax (Rate). Case-Laws GST Fri, 12 Aug 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=426732