https://www.taxtmi.com/forum/issue?id=120759 Registration under section 12A does not confer GST exemption; exemption depends on the supply's character. Fresh agricultural produce sold by the cultivator in the primary market without processing beyond ordinary operations (drying, cleaning, basic grading) qualifies as agricultural produce and is exempt from GST, whereas commercially processed products (such as shelled cashew kernels, processed pepper, or processed rubber) are taxable at the notified rates. en-us Fri, 13 Feb 2026 15:53:28 +0530 Sun, 15 Feb 2026 11:55:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=120759 Registration under section 12A does not confer GST exemption; exemption depends on the supply's character. Fresh agricultural produce sold by the cultivator in the primary market without processing beyond ordinary operations (drying, cleaning, basic grading) qualifies as agricultural produce and is exempt from GST, whereas commercially processed products (such as shelled cashew kernels, processed pepper, or processed rubber) are taxable at the notified rates. Discussion-Forum GST Fri, 13 Feb 2026 15:53:28 +0530 https://www.taxtmi.com/forum/issue?id=120759