https://www.taxtmi.com/forum/issue?id=120358 Supplying farm labour directly to farmers for cultivation is exempt because the exemption targets cultivation-related services regardless of whether the produce (including seeds) is taxable. Supplying manpower to seed R&D units is likely taxable, since R&D field trials and experimental work are treated as outside ordinary agricultural operations; however, an interpretive argument exists that R&D cultivation for "other similar products" could fall within the exemption, making the question fact-sensitive and contested. en-us Mon, 18 Aug 2025 00:19:23 +0530 Mon, 25 Aug 2025 18:52:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=120358 Supplying farm labour directly to farmers for cultivation is exempt because the exemption targets cultivation-related services regardless of whether the produce (including seeds) is taxable. Supplying manpower to seed R&D units is likely taxable, since R&D field trials and experimental work are treated as outside ordinary agricultural operations; however, an interpretive argument exists that R&D cultivation for "other similar products" could fall within the exemption, making the question fact-sensitive and contested. Discussion-Forum GST Mon, 18 Aug 2025 00:19:23 +0530 https://www.taxtmi.com/forum/issue?id=120358