https://www.taxtmi.com/caselaws?id=435866 AAR Haryana ruled that spraying services of agrochemicals provided directly to farmers constitute exempted supply under GST. The services, performed at agricultural land during pre-harvesting for crop protection without altering crop characteristics, qualify as agricultural support services under Notification No. 12/2017-CT. The activity falls under cultivation-related services including plant protection and processes that make agricultural produce marketable for primary market without changing essential characteristics. Since supply is exempt from GST, input tax credit cannot be availed. en-us Fri, 02 Dec 2022 00:00:00 +0530 Mon, 14 Apr 2025 18:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=435866 AAR Haryana ruled that spraying services of agrochemicals provided directly to farmers constitute exempted supply under GST. The services, performed at agricultural land during pre-harvesting for crop protection without altering crop characteristics, qualify as agricultural support services under Notification No. 12/2017-CT. The activity falls under cultivation-related services including plant protection and processes that make agricultural produce marketable for primary market without changing essential characteristics. Since supply is exempt from GST, input tax credit cannot be availed. Case-Laws GST Fri, 02 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=435866