https://www.taxtmi.com/caselaws?id=782888 The AAR (TN) held that paddy qualifies as "agricultural produce" under GST, as it is a product of cultivation and the only processing normally undertaken by the cultivator is removal of husk, which does not alter its essential characteristics but merely renders it marketable in the primary market. Consequently, services relating to storage or warehousing of paddy fall within the exemption under S. No. 54 of Notification No. 12/2017-Central Tax (Rate), attracting a Nil rate of GST. Therefore, rent received for the godown used for storage of paddy is not taxable under GST. en-us Mon, 17 Nov 2025 00:00:00 +0530 Fri, 05 Dec 2025 08:12:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782888 The AAR (TN) held that paddy qualifies as "agricultural produce" under GST, as it is a product of cultivation and the only processing normally undertaken by the cultivator is removal of husk, which does not alter its essential characteristics but merely renders it marketable in the primary market. Consequently, services relating to storage or warehousing of paddy fall within the exemption under S. No. 54 of Notification No. 12/2017-Central Tax (Rate), attracting a Nil rate of GST. Therefore, rent received for the godown used for storage of paddy is not taxable under GST. Case-Laws GST Mon, 17 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782888