https://www.taxtmi.com/article/detailed?id=16493 Tax treatment of rice under Indian indirect tax law has rested on an interpretational distinction that treats rice differently from wheat and other agricultural outputs after paddy is milled and husk is removed. Under the negative list/service tax framework, the definition of agricultural produce led to the view that rice lost agricultural character on milling, with the consequence that services such as loading, unloading, storage, warehousing and transportation connected with rice became taxable. The article describes this as an artificial separation between agricultural reality and tax classification. en-us Mon, 25 May 2026 08:19:42 +0530 Mon, 25 May 2026 08:19:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16493 Tax treatment of rice under Indian indirect tax law has rested on an interpretational distinction that treats rice differently from wheat and other agricultural outputs after paddy is milled and husk is removed. Under the negative list/service tax framework, the definition of agricultural produce led to the view that rice lost agricultural character on milling, with the consequence that services such as loading, unloading, storage, warehousing and transportation connected with rice became taxable. The article describes this as an artificial separation between agricultural reality and tax classification. Articles Goods and Services Tax - GST Mon, 25 May 2026 08:19:42 +0530 https://www.taxtmi.com/article/detailed?id=16493