https://www.taxtmi.com/caselaws?id=429658 The AAAR-Telangana ruled against an appellant engaged in agricultural seed production and sale. The appellant sought exemption under GST notifications for activities including cleaning, drying, grading, chemical treatment, and packing of seeds through job workers, along with transportation and storage services. The AAAR held that while basic processing like cleaning, drying, and grading without chemical treatment would qualify for agricultural produce exemption, the appellant's chemical processing activities altered the essential characteristics of the produce beyond what cultivators typically do for primary market preparation. Since the appellant failed to prove their activities qualified for exemption under the relevant notifications, the lower authority's order denying exemption was upheld and the appeal was disposed of. en-us Wed, 19 Oct 2022 00:00:00 +0530 Fri, 11 Apr 2025 10:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=429658 The AAAR-Telangana ruled against an appellant engaged in agricultural seed production and sale. The appellant sought exemption under GST notifications for activities including cleaning, drying, grading, chemical treatment, and packing of seeds through job workers, along with transportation and storage services. The AAAR held that while basic processing like cleaning, drying, and grading without chemical treatment would qualify for agricultural produce exemption, the appellant's chemical processing activities altered the essential characteristics of the produce beyond what cultivators typically do for primary market preparation. Since the appellant failed to prove their activities qualified for exemption under the relevant notifications, the lower authority's order denying exemption was upheld and the appeal was disposed of. Case-Laws GST Wed, 19 Oct 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=429658