GST exemption for fumigation services in agricultural warehouses removed, changing tax treatment for those services. Services by way of fumigation in a warehouse of agricultural produce were previously covered by a GST exemption but that exemption was omitted by Notification No. 4/2022 Integrated Tax (Rate) w.e.f. 18.7.2022. 'Agricultural produce' is defined to mean produce from cultivation and rearing (excluding horses) intended for food, fibre, fuel or raw material where no further processing or only customary processing by a cultivator is done.
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Provisions expressly mentioned in the judgment/order text.
GST exemption for fumigation services in agricultural warehouses removed, changing tax treatment for those services.
Services by way of fumigation in a warehouse of agricultural produce were previously covered by a GST exemption but that exemption was omitted by Notification No. 4/2022 Integrated Tax (Rate) w.e.f. 18.7.2022. "Agricultural produce" is defined to mean produce from cultivation and rearing (excluding horses) intended for food, fibre, fuel or raw material where no further processing or only customary processing by a cultivator is done.
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