https://www.taxtmi.com/forum/issue?id=120979 Lease of agricultural land for cultivation may be exempt from GST, and a lessee who personally cultivates crops can be treated as an agriculturist even without owning the land. Sale of primary agricultural produce grown on such leased land is generally outside GST if only ordinary marketable processes are undertaken and the essential character of the produce is not changed. Income from cultivation and sale of such produce is generally agricultural income exempt under the Income-tax Act, subject to the applicable conditions and records of cultivation. en-us Fri, 26 Jun 2026 15:56:09 +0530 Thu, 02 Jul 2026 19:27:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=120979 Lease of agricultural land for cultivation may be exempt from GST, and a lessee who personally cultivates crops can be treated as an agriculturist even without owning the land. Sale of primary agricultural produce grown on such leased land is generally outside GST if only ordinary marketable processes are undertaken and the essential character of the produce is not changed. Income from cultivation and sale of such produce is generally agricultural income exempt under the Income-tax Act, subject to the applicable conditions and records of cultivation. Discussion-Forum GST Fri, 26 Jun 2026 15:56:09 +0530 https://www.taxtmi.com/forum/issue?id=120979