GST Exemptions on Agricultural Services: Includes Farm Operations, Labor, Machinery Rental, and More; Excludes Horse Rearing.

The exemptions from GST for services related to agriculture, excluding horse rearing. Exempt services include agricultural operations, farm labor supply, and processes like harvesting and packaging that maintain the produce's essential characteristics. Renting agro machinery or land, storage, and agricultural extension services are also exempt. Services by Agricultural Produce Marketing Committees or commission agents for agricultural produce sales are included. Definitions clarify terms like "agricultural extension" and "agricultural produce." Amendments and clarifications address specific scenarios like GST applicability on warehousing processed agricultural products.