Agricultural services exemption: defined farming and on farm processing activities remain outside GST coverage, subject to specified definitions. Services relating to cultivation and rearing for food, fibre, fuel or raw material are exempt from GST when they comprise specified activities: direct agricultural operations (cultivation, harvesting, threshing, plant protection, testing), supply of farm labour, on-farm processes that do not alter essential characteristics but make produce marketable, renting/leasing of agro machinery or land incidental to use, loading/unloading/packing/storage/warehousing, agricultural extension services, and services by marketing committees/boards or commission agents. Key definitions limit scope: agricultural extension as farmer education, agricultural produce as cultivation/rearing output not materially altered by ordinary processing, and marketing committees as state regulatory bodies.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Agricultural services exemption: defined farming and on farm processing activities remain outside GST coverage, subject to specified definitions.
Services relating to cultivation and rearing for food, fibre, fuel or raw material are exempt from GST when they comprise specified activities: direct agricultural operations (cultivation, harvesting, threshing, plant protection, testing), supply of farm labour, on-farm processes that do not alter essential characteristics but make produce marketable, renting/leasing of agro machinery or land incidental to use, loading/unloading/packing/storage/warehousing, agricultural extension services, and services by marketing committees/boards or commission agents. Key definitions limit scope: agricultural extension as farmer education, agricultural produce as cultivation/rearing output not materially altered by ordinary processing, and marketing committees as state regulatory bodies.
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