<h1>Agricultural services exemption: defined farming and on farm processing activities remain outside GST coverage, subject to specified definitions.</h1> 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.